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Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization

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  • Henri Teittinen
  • Janina Männikkö

Abstract

The purpose of this paper is to explore the design process of a case-mix accounting system. Particularly, we focus on hybridization, highlighting how nonfinancial staff became involved and interested in case-mix accounting. This study is a qualitative case study, illustrating the case-mix accounting system design in one case organization. We identified authority, competence, rhetorical, and scoring mechanisms. The authority mechanism provides the basis for the design of the case-mix accounting system; the competence mechanism supports the ability of personnel to participate in service design; the rhetorical mechanism makes things more vernacular; and the scoring mechanism defines and categorizes but also supports management control. Our results support also practical implications in management control in the social and health care sector.

Suggested Citation

  • Henri Teittinen & Janina Männikkö, 2022. "Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 49-69.
    • Handle: RePEc:prg:jnlefa:v:2022:y:2022:i:3:id:275:p:49-69
    DOI: 10.18267/j.efaj.275
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    References listed on IDEAS

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    More about this item

    Keywords

    Case-Mix Accounting; Hybridization; Social and Health Care Sector;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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