The purpose of this paper is to provide an explanation and understanding of developments in casemix related information systems at a large regional hospital, Health Waikato (HW), in the center of the North Island of New Zealand. The themes will be explicated and theorised drawing upon the sociology of translation. A central idea will be the use of accounting techniques to influence decision makers within a health institution. The power of accounting in the translation and inscription of data, will be a central theme in understanding the role of accounting systems as technology. This paper provides a detailed description of the implementation of accounting technology at the research site. The paper consists primarily of a description of the application of a conventional costing technique to a crucial service area within a large health provider: the costing of blood products.
|Number of pages||20|
|Journal||Management Accounting Research|
|Publication status||Published - 1997|
- case study
- health sector
- cost accounting
- sociology of translation