The Role of Accounting in the Processes of Health Reform: Providing a 'Black Box' in the Costing of Blood Products

Management Accounting Research, Vol 8, No 4, December 1997

Posted: 15 Oct 1997

Abstract

The purpose of this paper is to provide an explanation and understanding of developments in case mix related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The themes will be explicated and theorised drawing upon the sociology of translation (Latour, 1987). A central idea will be the use of accounting techniques to influence decision makers within a health institution. The power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston, et al., 1992), will be a central theme in understanding the role of accounting systems as technology. This paper provides a detailed description of the implementation of accounting technology at the research site. The paper consists primarily of a description of the application of a conventional costing technique to a crucial service area within a large health provider: the costing of blood products.

JEL Classification: M40, M46

Suggested Citation

Lowe, Alan D., The Role of Accounting in the Processes of Health Reform: Providing a 'Black Box' in the Costing of Blood Products . Management Accounting Research, Vol 8, No 4, December 1997, Available at SSRN: https://ssrn.com/abstract=36943

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)

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