The role of accounting in the processes of health reform

providing a black box in the costing of blood products

Alan D. Lowe

Research output: Contribution to journalArticle

Abstract

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.
Original languageEnglish
Pages (from-to)439-458
Number of pages20
JournalManagement Accounting Research
Volume8
Issue number4
DOIs
Publication statusPublished - 1997

Fingerprint

Costing
Health
Health reform
Black box
New Zealand
Information systems
Accounting systems
Decision maker
Sociology
Case mix

Keywords

  • case study
  • health sector
  • cost accounting
  • sociology of translation

Cite this

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The role of accounting in the processes of health reform : providing a black box in the costing of blood products. / Lowe, Alan D.

In: Management Accounting Research, Vol. 8, No. 4, 1997, p. 439-458.

Research output: Contribution to journalArticle

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