“Action at a distance”: accounting inscriptions and the reporting of episodes of clinical care

Alan Lowe

Accounting Forum, 2001, vol. 25, issue 1, 31-55

Abstract: This paper reports on an aspect of the implementation of a sophisticated system of Casemix Budgeting within a large public hospital in New Zealand. The paper examines the role of accounting inscription in supporting a system of “remote” management control effected through the Finance function at the hospital. The paper provides detailed description and analysis of part of the casemix technology in use at the research site. The implementation of clinical budgeting through the Transition casemix system will be examined by describing an aspect of the casemix system in detail. The design and use of management reporting is described. Reporting to different levels of management and for differing parts of the organisation are discussed with particular emphasis on the adoption of traditional analysis of costs using standard costing and variance analysis techniques.

Date: 2001
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DOI: 10.1111/1467-6303.00054

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