Physicians' hybridisation with accounting in public hospitals

Abstract

Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce resources. This paper examines the intersection between accounting and medical practice, taking into account both the competing logics and the two prevailing models of medical practice. We develop a theoretical framework to understand how these crises, and potential future crises, influence the hybridisation of medical practice with accounting principles.