Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

European Accounting Review, 2022

HEC Paris Research Paper No ACC-2022-1452

63 Pages Posted: 30 Jan 2022 Last revised: 8 Dec 2022

See all articles by Dane Pflueger

Dane Pflueger

HEC Paris

Kirstine Zinck Pedersen

Copenhagen Business School - Department of Organization

Date Written: January 23, 2022

Abstract

This paper describes the historical emergence of an accountable quality in public policies and reforms of the UK National Health Service: that is a notion of quality which is expressed through accounting and other formal measurement and management devices. It also specifies the idealized subject of an accountable quality, homo qualitus, and attends to instances of his/her incomplete realization. Doing so contributes to the problematization and rethinking of the way that accounting, professionalism, and the relationship between the two, are often understood. It shows that an accountable quality involves attempts to transform accounting from something external to, and imposed upon, or selectively adopted by, medical professionals into a measure of, in principle, any healthcare workers’ individual enthusiasm for, and commitment toward, quality itself. The incomplete nature of this transformation offers insights into complex ways in which discourse and practice may interact.

Keywords: Healthcare, quality, professionalism, affect, New Public Management

Suggested Citation

Pflueger, Dane and Zinck Pedersen, Kirstine, Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service (January 23, 2022). European Accounting Review, 2022, HEC Paris Research Paper No ACC-2022-1452, Available at SSRN: https://ssrn.com/abstract=4017775

Kirstine Zinck Pedersen

Copenhagen Business School - Department of Organization ( email )

Kilevej 14A
Frederiksberg, DK-2000
Denmark

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
59
Abstract Views
291
Rank
673,873
PlumX Metrics