Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS

Christos Begkos and Katerina Antonopoulou

Accounting, Auditing & Accountability Journal, 2021, vol. 35, issue 3, 627-657

Abstract: Purpose - This study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become practitioners of hybridity. Design/methodology/approach - The authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years. Findings - The findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs. Originality/value - The study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.

Keywords: Hybridization; Practice; Accounting technologies; Performance; NHS; Medical managers; Clinical engagement (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2019-4333

DOI: 10.1108/AAAJ-12-2019-4333

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