IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v40y2004i1p1-20.html
   My bibliography  Save this article

Modern Costing Innovations and Legitimation: A Health Care Study

Author

Listed:
  • Michela Arnaboldi
  • Irvine Lapsley

Abstract

This article is a study of the introduction of a modern costing technology—activity based costing (ABC)—into a health care organization which is undergoing change. The transformation of this organization is of particular interest as it focused on the experience of a service which had always existed by collecting blood, which is given as a free donation (the gift), and which is then converted into a variety of health care products. Typically, accounting innovations in the U.K.'s National Health Service are at the behest of central government: In this case, the adoption of ABC is on the initiative of the health care organization itself. The attractiveness of the specific costing approach from the perspective of the management of this health care organization is as an ingredient in legitimation—the portrayal of this entity as a ‘complete organization’.

Suggested Citation

  • Michela Arnaboldi & Irvine Lapsley, 2004. "Modern Costing Innovations and Legitimation: A Health Care Study," Abacus, Accounting Foundation, University of Sydney, vol. 40(1), pages 1-20, February.
    • Handle: RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20
    DOI: 10.1111/j.1467-6281.2004.00143.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1467-6281.2004.00143.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1467-6281.2004.00143.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Irvine Lapsley, 2001. "The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 79-109, February.
    2. Stewart, Hamish, 1992. "Rationality and the market for human blood," Journal of Economic Behavior & Organization, Elsevier, vol. 19(2), pages 125-143, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Svitlana Firsova, 2017. "Examining Institutional Content Of The Balanced Scorecard: Logics And Translations In Ukrainian Business Environment," Organizations and Markets in Emerging Economies, Faculty of Economics, Vilnius University, vol. 8(2).
    2. Helen Irvine, 2007. "Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation," Australian Accounting Review, CPA Australia, vol. 17(41), pages 13-25, March.
    3. Anne Fortin & Hamid Haffaf & Chantal Viger, 2007. "The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déter," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 231-262, August.
    4. Seán Cournane & Richard Conway & Donnacha Creagh & Declan Byrne & Bernard Silke, 2015. "Consultant duration of clinical practice as a cost determinant of an emergency medical admission," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 16(5), pages 561-567, June.
    5. Janne Järvinen, 2009. "Shifting NPM agendas and management accountants' occupational identities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1187-1210, October.
    6. Silvia Pilonato & Antonella Cugini, 2016. "Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    7. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    8. repec:vul:omefvu:v:9:y:2017:i:2:id:229 is not listed on IDEAS
    9. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    10. Deryl Northcott & Necia France, 2005. "The Balanced Scorecard in New Zealand Health Sector Performance Management: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 15(37), pages 34-46, November.
    11. Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013. "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 26-34, January.
    12. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283, September.
    13. Natalie Buckmaster, 2018. "The crafting of budgets by accountants with users for enhanced acceptance in public healthcare," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 183-202, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    2. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    3. Javier A. Birchenall & Thomas G. Koch, 2015. ""Gallantry in Action": Evidence of Advantageous Selection in a Voluntary Army," Journal of Law and Economics, University of Chicago Press, vol. 58(1), pages 111-138.
    4. Gillian Hewitson, 2001. "A Survey of Feminist Economics," Working Papers 2001.01, School of Economics, La Trobe University.
    5. Khalil, Elias L., 1999. "Sentimental fools: a critique of Amartya Sen's notion of commitment," Journal of Economic Behavior & Organization, Elsevier, vol. 40(4), pages 373-386, December.
    6. Sergio Domínguez & María Carmen Carnero, 2020. "Fuzzy Multicriteria Modelling of Decision Making in the Renewal of Healthcare Technologies," Mathematics, MDPI, vol. 8(6), pages 1-42, June.
    7. Khalil, Elias L., 2004. "What is altruism?," Journal of Economic Psychology, Elsevier, vol. 25(1), pages 97-123, February.
    8. Janssen, Maarten C. W. & Mendys-Kamphorst, Ewa, 2004. "The price of a price: on the crowding out and in of social norms," Journal of Economic Behavior & Organization, Elsevier, vol. 55(3), pages 377-395, November.
    9. Doyle, Joseph J., 2007. "Can't buy me love? Subsidizing the care of related children," Journal of Public Economics, Elsevier, vol. 91(1-2), pages 281-304, February.
    10. Lin, Chung-cheng & Yang, C.C., 2006. "Fine enough or don't fine at all," Journal of Economic Behavior & Organization, Elsevier, vol. 59(2), pages 195-213, February.
    11. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    12. Graf, Caroline & Suanet, Bianca & Wiepking, Pamala & Merz, Eva-Maria, 2023. "Social norms offer explanation for inconsistent effects of incentives on prosocial behavior," Journal of Economic Behavior & Organization, Elsevier, vol. 211(C), pages 429-441.
    13. 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.
    14. Sheaff, Rod & Allen, Pauline & Exworthy, Mark & Mannion, Russell, 2024. "The policy and politics of healthcare corporatisation: The case of the English NHS," Social Science & Medicine, Elsevier, vol. 342(C).
    15. Nagurney, Anna & Dutta, Pritha, 2019. "Competition for blood donations," Omega, Elsevier, vol. 85(C), pages 103-114.
    16. Martin Dufenberg & Uri Gneezy & Werner G³th & Eric Van Demme, 2001. "Direct versus Indirect Reciprocity: An Experiment," Homo Oeconomicus, Institute of SocioEconomics, vol. 18, pages 19-30.
    17. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    18. Di Bartolomeo Giovanni & Papa Stefano, 2011. "Trust, reciprocity and altruism: An impossible addition," wp.comunite 0082, Department of Communication, University of Teramo.
    19. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    20. D.J. Butler, 2000. "Accounting for Heterogeneous Choices in One-shot Prisoner's Dilemma and Chicken Games," Economics Discussion / Working Papers 00-22, The University of Western Australia, Department of Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:40:y:2004:i:1:p:1-20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.