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The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals

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  • Preston, Alistair M.

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  • Preston, Alistair M., 1992. "The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 63-100, January.
  • Handle: RePEc:eee:aosoci:v:17:y:1992:i:1:p:63-100
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    Cited by:

    1. Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
    2. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, December.
    3. Samuel, Sajay & Dirsmith, Mark W. & McElroy, Barbara, 2005. "Monetized medicine: from the physical to the fiscal," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 249-278, April.
    4. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    5. Vaivio, J., 2006. "The accounting of "The Meeting": Examining calculability within a "Fluid" local space," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 735-762, November.
    6. Pizzini, Mina J., 2006. "The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals," Accounting, Organizations and Society, Elsevier, vol. 31(2), pages 179-210, February.
    7. Preston, Alistair M. & Chua, Wai-Fong & Neu, Dean, 1997. "The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 147-164, February.
    8. C. Richard Baker, 1999. "L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne," Post-Print halshs-00587746, HAL.
    9. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.

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