Monetized medicine: from the physical to the fiscal

Samuel, Sajay; Dirsmith, Mark W.; McElroy, Barbara Woods

doi:10.1016/j.aos.2004.02.001

Cited by 82 publications

(76 citation statements)

References 50 publications

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“…Bracci et al, 2010;Holden et al, 2009;Jackson, 2012;Jones and Mellett, 2007;Preston, 1992;Robson, 2003Robson, , 2007Samuel et al, 2005;Scott et al, 2003). Robson (2003), for example, has shown how "dominant individuals", institutions and wider political and economic developments contributed to the introduction of a managerial accounting system into the NHS in during the 1950s.…”

Section: Accepted Manuscriptmentioning

confidence: 92%

“…Indeed, a number of studies conducted in the United States have already associated hospital accounting technologies with economic and managerial conceptions of hospitals and medical practice (e.g. Chua and Degeling, 1993;Samuel et al, 2005). Certainly in the UK, economic and managerial conceptions of hospitals and medical practice have however struggled to gain wider acceptance.…”

Section: Governmentalitymentioning

confidence: 97%

“…Similar to later attempts to introduce cost accounting into hospitals (e.g. Chua, 1995;Samuel et al, 2005), many proponents of hospital costing emphasised the perceived similarities between hospitals and industrial or business organisations. A leading article in M A N U S C R I P T…”

Section: These Calls Culminated In the Publication Of A Government Whmentioning

confidence: 98%

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“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain

Gebreiter

2016

The British Accounting Review

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This paper examines the relationship between medical and hospital accounting discourses during the two decades after the 1946 National Health Service (NHS) Act for England and Wales. It argues that the departmental costing system introduced into the NHS in 1957 was concerned with the administrative aspects of hospital costliness as contemporary hospital accountants suggested that the perceived incomparability, immeasurability and uncontrollability of medical practice precluded the application of cost accounting to the clinical functions of hospitals. The paper links these suggestions to medical discourses which portrayed the practice of medicine as an intuitive and experience-based art and argues that post-war conceptions of clinical medicine represented this domain in a manner that was neither susceptible to the calculations of cost accountants nor to calculating and normalising intervention more generally. The paper concludes by suggesting that a closer engagement with medical discourses may enhance our understanding of historical as well as present day attempts to make medicine calculable.

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Section: Accepted Manuscriptmentioning

confidence: 92%

Section: Governmentalitymentioning

confidence: 97%

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“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain

Gebreiter

2016

The British Accounting Review

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“…Miller, Hopper and Laughlin, 1991;Walker, 2008aWalker, , 2008b, hospital accounting also emerged as a subject of historical inquiry from the 1990s onwards (e.g. Bracci, Maran and Vagnoni, 2010;Gebreiter, 2015;Holden, Funnell and Oldroyd, 2009;Jackson, 2012;Jackson et al, 2013;Jones and Mellett, 2007;Preston, 1992;Robbins and Lapsley, 2008;Robson, 2003Robson, , 2007Samuel, Dirsmith and McElroy, 2005). The resulting literature developed a strong focus on examining the relationship between hospital accounting and a wide range of factors in its social and institutional environment.…”

Section: Hospital Accountingmentioning

confidence: 99%

“…The resulting literature developed a strong focus on examining the relationship between hospital accounting and a wide range of factors in its social and institutional environment. For example, a series of articles by Robson (2003Robson ( , 2006Robson ( , 2007 (Holden, Funnel and Oldroyd, 2009;Jackson, 2012), developments in economics and engineering (Samuel, Dirsmith and McElroy, 2005), varying levels of government interference (Scott, McKinnon and Harrison, 2003) and changes in social organising principles (Jones and Mellett, 2007) have affected the historical development of hospital accounting practices.…”

Section: Hospital Accountingmentioning

confidence: 99%

Hospital accounting and the history of health-care rationing

Gebreiter

2015

Accounting History Review

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Focussing on the period from 1948 to 1997, this paper examines the history of rationing in the British National Health Service (NHS), with special reference to the role of hospital accounting in this context. The paper suggests that concerns regarding rationing first emerged in the 1960s and 1970s in response to the application of economic theories to the health services, and that rationing only became an issue of wider concern when the NHS increasingly came to resemble economic models of health services in the early 1990s. The paper moreover argues that, unlike in the US, hospital accounting did not play a significant role in allocating or withholding health resources in Britain. Rudimentary information systems as well as resistance from medical professionals are identified as significant factors in this context.

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Studying the Impact of Human Resources on the Efficiency of Healthcare Systems and Person-Centred Care

Knežević

Lewandowski

Goncharuk

et al. 2022

Intelligent Systems Reference Library

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We explore the alternative explanation for barriers and facilitators for implementation of PCC evolving from human resources through the lenses of institutional theory. We have deepened the explanation by adding the perspective of different institutional logics, which shows that the physician's resistance or nurses’ support may originate from the differences in institutional logics. Working with patients by applying person-centered principles places new demands on health professionals. It is widely agreed that education and training are very important for the clarification on the roles of professionals in the person-centred care. PCC education programs were designed to be delivered through informal training, continued medical education, leadership development and training through mentors’ system. Managers, on the other hand, may support the implementation of PCC, but their motivation may be less oriented to increase of service quality, than gaining higher external legitimacy of the organization and increase organizational access to external resources. Therefore, managers may not implement sufficient control and motivational mechanisms for healthcare professionals for following PCC routines and make them slip back into ‘usual care’ or lose interest, knowledge or commitment. As the psychological state of medical staff can determine the duration and success of the treatment and care, therefore they should be properly motivated. In this chapter we show comparative research study in Ukraine and Poland. The methodology of this study selected a list of motivators for medical staff in both countries. The results of this study brought the main findings that may be useful for reforming inefficient healthcare systems.

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Monetized medicine: from the physical to the fiscal

Cited by 82 publications

References 50 publications

“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain

“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain

Hospital accounting and the history of health-care rationing

Studying the Impact of Human Resources on the Efficiency of Healthcare Systems and Person-Centred Care

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