CALL FOR PAPERS
Special Issue of Accounting Forum
“Accounting and Accountability Challenges in Healthcare Systems”
Guest Editors:
Massimo Sargiacomo, University G.d’Annunzio of Chieti-Pescara
and
Anja Kern, Baden-Württemberg Cooperative State UniversityMosbach
Much time has passed since the early investigations on the birth of clinical accounting (e.g. Bourn and Ezzamel, 1986; Abernethy and Stoelwinder, 1990; Preston, 1992), and yet there is still much to learn about the accounting and accountability practices in diverse healthcare organizations and societies. The Special Issue will focus on the major accounting and accountability challenges which are affecting different healthcare scenarios throughout the globe facing either new reforms, or the effects of the already deployed reforms.
Topics may include, but are not limited to the following:
Comparisons between countries (e.g., Jacobs, 2005) or between two or more public hospitals within the same country (e.g., Chua, 1995) are also invited, given the dearth or exisiting research. In a related manner, whilst the Special issue is open to to any theoretical paradigm, the use of alternative theoretical frameworks in comparison with prior seminal research (e.g. Latour by Preston, Cooper and Coombs, 1992; Institutional Theory by Covaleski, Dirsmith and Michelman, 1993; Foucaultby Preston, Chua and Neu, 1997; Bourdieu by Kurunmäki, 1999) would be also much appreciated.
Authors are invited to contact the Guest Editors should they want to suggest a theme of inquiry or validate whether a research topic falls within the scope of the call for papers.
Submission and deadlines
References
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Bourn, M. and Ezzamel, M. (1986). Costing and budgeting in the National Health Service”, Financial Accountability and Management, 2(1), 53-71.
Broadbent, J., Jacobs, K., Laughlin, R. (2001). Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK. Accounting, Auditing & Accountability Journal, 14(5), 565-586.
Chapman, C., Kern, A. and Laguecir, A. (2014). Costing Practices in Healthcare. Accounting Horizons, 28 (2), 353-364.
Chua, W. F. (1995). Experts, networks and inscriptions in the fabrication of accounting images: a story of the representation of three public hospitals. Accounting, Organizations and Society, 20 (2), 111-145.
Covaleski, M. A., Dirsmith, M. W. and Michelman, J. E. (1993), An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations, Accounting, Organizations and Society, 18 (1), pp. 65-80.
Ellwood, S. (1996). Full-cost pricing rules within the National Health Service internal market-accounting choices and the achievement of productive efficiency. Management Accounting Research, 7 (1), 25-51.
Gebreiter, F. and Ferry, L. (2016). Accounting and the ‘Insoluble’ Problem of Health-Care Costs. European Accounting Review, 25 (4), 719-733.
Jacobs, K. (2005). Hybridisation or polarisation:doctors and accounting in UK, Germany and Italy. Financial Accountability and Management, 21 (2), 135-152.
Kaplan, R.S., and Porter, M. E. (2011). The Big Idea: How to solve the cost crisis in health care. Harvard Business Review, 4, 47-64.
Kurunmäki, L. (1999), Professional vs financial capital in the field of health care – Struggles for the redistribution of power and control. Accounting, Organizations and Society, 24 (2), 95-124.
Kurunmäki, L. (2004). A hybrid profession: the acquisition of management accounting expertise by medical professionals. Accounting, Organizations and Society, 29 (3-4), 327-347.
Kurunmäki, L., and Miller, P. (2006). Modernising government: the calculating self, hybridisation and performance measurement. Financial Accountability and Management, 22 (1), 87-106.
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Llewellyn, S. and Northcott, D. (2005), The Average Hospital. Accounting, Organizations and Society, 30 (6), 555-583.
Neu, D., Rahaman, A., Everett, J. (2010). Accounting for Social Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa. Contemporary Accounting Research, 2, 1093-1129.
Porter, M. E. (2010). What is value in health care. New England Journal of Medicine, 363(26), 2477-2481
Preston, A.M. (1992). The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in US hospitals. Accounting, Organizations and Society, 17 (1), 63-100.
Preston, A. M., Chua W. F., and Neu, D. (1997). The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly. Accounting, Organizations and Society, 22 (2), 147-164.
Preston, A. M., Cooper, D. J., and Coombs R. W. (1992). Fabricating budgets: A study of the production of management budgeting in the national health service. Accounting, Organizations and Society, 17 (6), 561-593.
Sargiacomo, M. (2015). Earthquakes, Exceptional Government and Extraordinary Accounting. Accounting, Organizations and Society, 42 (3), 67-89.
Szczesny, A., and Ernst, C. (2016). The role of performance reporting system characteristics for the coordination of high-cost areas in hospitals, European Accounting Review, 25 (4),635-660.