The Role of Accounting in the Delivery of Healthcare to Canada's First Nations Population

62 Pages Posted: 16 Jan 2018 Last revised: 12 Mar 2018

See all articles by Akolisa Ufodike

Akolisa Ufodike

MacEwan University School of Business; University of Calgary

Oliver N. Okafor

Ryerson University - Ted Rogers School of Management

Date Written: September 15, 2017

Abstract

This study examines the role that accounting plays in the delivery of health care to Canada’s First Nations, using the Health Centre of the Paul Band as a case study. While prior studies of relations between government and First Nations have focused on power, this study explores how relationships are formed and sustained in a network of actors with divergent interests, and how accounting is involved. Drawing on Actor Network Theory (ANT), our study reveals that accounting functions as a control device, and plays major roles in resolving tensions in the network.

Additionally, we investigate the factors that influence health care outcomes for Aboriginal people. We find that five themes bear on the outcomes of Canada’s First Nations health care programs: funding, translation, compliance, enforcement and barriers. Our study contributes to accounting literature by using health care to better understand the role of accounting in an actor network that has plurality of overarching strategies.

This study also makes some methodological contributions. It mitigates the tendency of previous management studies of a reductionist nature to disregard the context of the site of study as if a patient’s healthcare experience is an isolatable phenomenon. Our study suggests that: 1) site-specific context shapes participation; 2) external actors have significant impacts on site of study, and 3) genealogy is relevant to the site of study.

Keywords: Aboriginal healthcare, Canada’s First Nations, Accounting roles

Suggested Citation

Ufodike, Akolisa and Okafor, Oliver N., The Role of Accounting in the Delivery of Healthcare to Canada's First Nations Population (September 15, 2017). 2018 Canadian Academic Accounting Association (CAAA) Annual Conference. Available at SSRN: https://ssrn.com/abstract=3102586 or http://dx.doi.org/10.2139/ssrn.3102586

Akolisa Ufodike (Contact Author)

MacEwan University School of Business ( email )

P.O. Box 1796
Rm 5-256F
Edmonton, Alberta T5J 2P2 T5J4S2
Canada

HOME PAGE: http://www.macewan.ca

University of Calgary ( email )

2500 University Drive, NW
Calgary, Alberta T2N 1N4
Canada
4039192561 (Phone)

HOME PAGE: http://www.ucalgary.ca

Oliver N. Okafor

Ryerson University - Ted Rogers School of Management ( email )

350 Victoria Street
Toronto, Ontario M5B 2K3
Canada

HOME PAGE: http://https://www.ryerson.ca/accounting-finance/faculty/oliver-okafor/

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