Casemix Accounting Systems: New Spaces for Action

Posted: 19 Jul 1999

See all articles by Alan D. Lowe

Alan D. Lowe

University of Waikato

Bill Doolin

University of Waikato

Abstract

This paper discusses the implementation of a casemix accounting system within a large New Zealand public hospital. In the context of health care, casemix accounting systems are involved in attempts to increase the cost-consciousness of clinicians through the rationalisation and codification of clinical activity. The paper considers the power effects of casemix accounting using a perspective that views such information and control systems as disciplinary technologies. The complex and contradictory setting of the hospital characterised by a negotiated order meant that while the casemix accounting system did appear to provide some controlling influence, it also produced forms of resistance on the part of the clinicians. Our experience suggests that such systems are best thought of as making possible a new discursive space within which all organisational participants, in this case both management and clinicians, can act.

JEL Classification: M40, M46, M48

Suggested Citation

Lowe, Alan D. and Doolin, Bill, Casemix Accounting Systems: New Spaces for Action. Available at SSRN: https://ssrn.com/abstract=168911

Alan D. Lowe (Contact Author)

University of Waikato ( email )

Te Raupapa
Private Bag 3105 Department of Accounting
Hamilton
New Zealand
+64 7 856-2889 (Phone)
+64 7 838-4332 (Fax)

Bill Doolin

University of Waikato ( email )

Te Raupapa
Private Bag 3105 Centre for Interdisciplinary Management Studies
Hamilton
New Zealand
+64 7 856 2889 (Phone)
+64 7 838 4332 (Fax)

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