Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives
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2006-12-01
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Handbooks of Management Accounting Research
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ELSEVIER SCIENCE BV
Melbourne Authors
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Accounting
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Chapter
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Abernethy, M. A., Chua, W. F., Grafton, J. & Mahama, H. (2006). Accounting and Control in Health Care: Behavioural, Organisational, Sociological and Critical Perspectives. Chapman, CS (Ed.). Hopwood, AG (Ed.). Shields, MD (Ed.). HANDBOOK OF MANAGEMENT ACCOUNTING RESEARCH, VOL 2, (1), 2, pp.805-829. ELSEVIER SCIENCE BV.
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B1 - Chapter in Research Book
Abstract
This chapter synthesises literature exploring complex technical, social, political and institutional influences on the inception and operation of accounting in health care contexts and its diverse effects. The review is organised according to two key methodological positions adopted by researchers—behavioural/organisational and critical/sociological. The review demonstrates that although behavioural/organisational studies focus on technical economic imperatives associated with the design and use of accounting and control systems in health care organisations these cannot be disentangled or decoupled from the historical, institutional and socio-political contexts of health care accounting. To this end the chapter calls for increased methodological pluralism to further improve our understanding of accounting in health care contexts. A number of other suggestions for future research are offered and projected trends in the structure and delivery of health care services are discussed.
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Accounting, Auditing and Accountability