Accounting and the ‘Insoluble’ Problem of Health-Care Costs

Abstract

Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault's genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.

Clinicians and accounting: A systematic review and research directions

“…First, in accordance with reforms, HCOs have always designed AISs in order to provide information to comply with national requirements and to support benchmarking (Guven Uslu & Conrad, 2008;Järvinen, 2009;Lehtonen, 2007), rather than to support clinical decision making. Second, especially in publicly funded healthcare systems, HCOs have traditionally developed AISs providing cost information at a cost center level, rather than activity data associated with costs (Gebreiter & Ferry, 2016). Only a few countries (e.g., Finland) made attempts to implement systems providing processes analysis derived from private sector practices (Gebreiter & Ferry, 2016;Järvinen, 2009;Kurunmaki, 1999b).…”

“…Second, especially in publicly funded healthcare systems, HCOs have traditionally developed AISs providing cost information at a cost center level, rather than activity data associated with costs (Gebreiter & Ferry, 2016). Only a few countries (e.g., Finland) made attempts to implement systems providing processes analysis derived from private sector practices (Gebreiter & Ferry, 2016;Järvinen, 2009;Kurunmaki, 1999b).…”

“…For example, Gebreiter and Ferry () have observed that the increasing technological efficiency in care activity has not been accompanied by allocative efficiency in resource consumption.…”

Kritik Atas Pelaksanaan Standar Akuntansi Rumah Sakit Syariah

“…Semua stakeholders juga memiliki hak dan kewajibannya tersendiri. Misalnya, untuk memunculkan rasa nyaman dalam hati setiap karyawan perlu adanya pertukaran informasi yang cepat guna memungkinkan adanya diskusi serta pertukaran informasi antarpihak yang berkepentingan (Gebreiter, 2017;Gebreiter & Ferry, 2016;Kaplan & Witkowski, 2014). Hal ini dikarenakan seringkali informasi yang tidak memenuhi informasi yang baik (lambat) menjadi pemicu konflik dalam se buah organisasi.…”

Praktik Akuntansi Betawian dalam Perspektif Kuasa dan Pengetahuan

“…Praktik-praktik akuntansi yang terjadi di suatu negara pada masa lalu dipengaruhi oleh berbagai kondisi lingkungannya (Budiasih, 2016) saat itu kondisi juga ikut memengaruhi bagaimana perkembangan akuntansi di negara tersebut. Akuntansi mencakup kehidupan sosial dari lingkup terkecil yakni individu, perusahaan atau organisasi, sampai dengan lingkup terbesar yaitu antarnegara (Gebreiter & Ferry, 2016). Selain itu, waktu ternyata juga merupakan suatu elemen penting dalam akuntansi karena akuntansi mencakup kehidupan sosial masyarakatnya yang terjadi dari masa lalu, masa kini, hingga masa datang (Parker, 2011).…”