haku: @author Lowe, A. / yhteensä: 8
viite: 8 / 8
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Tekijä: | Lowe, A. Doolin, B. |
Otsikko: | Casemix accounting systems: new spaces for action |
Lehti: | Management Accounting Research
1999 : SEP, VOL. 10:3, p. 181-201 |
Asiasana: | MANAGEMENT ACCOUNTING ACCOUNTING SYSTEMS |
Kieli: | eng |
Tiivistelmä: | This paper discusses the implementation of a casemix accounting system within a large New Zealand public hospital. In the context of healthcare, casemix accounting systems are involved in attempts to increase the cost-consciousness of clinicians through the rationalization and codification of clinical activity. The paper considers the power effects of casemix accounting using a perspective that views such information and control systems as disciplinary technologies. |
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