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Accounting and the ‘Insoluble’ Problem of Health-Care Costs

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  • Florian Gebreiter
  • Laurence Ferry

Abstract

Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault’s genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.

Suggested Citation

  • Florian Gebreiter & Laurence Ferry, 2016. "Accounting and the ‘Insoluble’ Problem of Health-Care Costs," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 719-733, October.
    • Handle: RePEc:taf:euract:v:25:y:2016:i:4:p:719-733
    DOI: 10.1080/09638180.2016.1187073
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    1. James R. Cuthbert, 2000. "Theoretical and practical issues in purchasing power parities illustrated with reference to the 1993 Organization for Economic Co‐operation and Development data," Journal of the Royal Statistical Society Series A, Royal Statistical Society, vol. 163(3), pages 421-444.
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