..., with a specific focus on the patient. Design/methodology/approach Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual...

...Christian Huber; Nadine Gerhardt; Jacob T. Reilley Purpose The purpose of this study is to provide insight into the roles of accounting in the management of the coronavirus (COVID-19) pandemic in five German hospitals. Design/methodology/approach The authors conducted three rounds...

... Licensed re-use rights only Hospitals Accounting change Institutional entrepreneurship Austerity politics Circuits of power Responsibility centres Institutional theory and institutional entrepreneurship have been widely adopted in studies on management accounting change. Despite...

...Warwick Funnell; Andrew Holden; David Oldroyd Purpose – This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary...

...Andy Holden; Warwick Funnell; David Oldroyd Purpose This paper aims to examine the Victorian attitude to the poor by focussing on the health care provided at a large provincial hospital, the Newcastle Infirmary. Design/methodology/approach The archives of the Newcastle Infirmary are reviewed...

...Julie E.M. Scott; Jill L. McKinnon; Graeme L. Harrison This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws...

...Alan Lowe The purpose of this paper is to provide an explanation and understanding of developments in casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised, drawing...

... that aspects of the internal market and functioning within acute hospital units, are suited to network‐style organisation. The implications of hierarchies and networks for the design and use of management accounting information (MAI) are identified. These are used to analyse the case evidence concerning...

...Stewart Lawrence; Manzurul Alam; Tony Lowe Examines the move towards a commercialized, economically driven, health sector in New Zealand. Reforms involve extensive organizational rearrangements and the creation of profit‐driven businesses in place of public hospitals. These institutional...

...J. Michael Rayburn; L. Gayle Rayburn The contingency model was used to evaluate the impact of a new accounting technology (Diagnosis‐related Group (DRG) systems in US hospitals on the perceived role and importance of accountants and accounting data, their job performance evaluation and job...

... in hospitals. An analysis of 192 subunit managers in four large Australian teaching hospitals indicated significant differences in the use of control and co‐ordinating mechanisms by health care professionals who manage core operating subunits and managers of subunits which provide support services...