Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization

Henri Teittinen and Janina Männikkö

European Financial and Accounting Journal, 2022, vol. 2022, issue 3, 49-69

Abstract: The purpose of this paper is to explore the design process of a case-mix accounting system. Particularly, we focus on hybridization, highlighting how nonfinancial staff became involved and interested in case-mix accounting. This study is a qualitative case study, illustrating the case-mix accounting system design in one case organization. We identified authority, competence, rhetorical, and scoring mechanisms. The authority mechanism provides the basis for the design of the case-mix accounting system; the competence mechanism supports the ability of personnel to participate in service design; the rhetorical mechanism makes things more vernacular; and the scoring mechanism defines and categorizes but also supports management control. Our results support also practical implications in management control in the social and health care sector.

Keywords: Case-Mix Accounting; Hybridization; Social and Health Care Sector (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.efaj.275

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