2024
DOI: 10.1111/abac.12338
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How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France

Laurent Mériade

Abstract: Analyses of the practical relevance of costing methods are based on a narrow range of evaluative factors, progressively distancing themselves from the technical essence of these methods. This article examines how a better understanding of the foundational technical underpinnings can enrich the analysis of the practical relevance of a costing method. To do this, we draw on interventionist research in a French cancer centre, where the costing method, prescribed and transposed from private management methods, is … Show more

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