IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v25y2015i3p177-182.html
   My bibliography  Save this article

Fertile ground: the history of accounting in hospitals

Author

Listed:
  • Florian Gebreiter
  • William J Jackson

Abstract

No abstract is available for this item.

Suggested Citation

  • Florian Gebreiter & William J Jackson, 2015. "Fertile ground: the history of accounting in hospitals," Accounting History Review, Taylor & Francis Journals, vol. 25(3), pages 177-182, September.
  • Handle: RePEc:taf:acbsfi:v:25:y:2015:i:3:p:177-182
    DOI: 10.1080/21552851.2015.1086557
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/21552851.2015.1086557
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/21552851.2015.1086557?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Llewellyn, Sue & Northcott, Deryl, 2005. "The average hospital," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 555-583, August.
    2. William J. Jackson, 2012. "‘The collector will call’: controlling philanthropy through the annual reports of the Royal Infirmary of Edinburgh, 1837--1856," Accounting History Review, Taylor & Francis Journals, vol. 22(1), pages 47-72, March.
    3. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    4. Neil Robson, 2006. "The road to uniformity: accounting change in UK voluntary hospitals," Accounting and Business Research, Taylor & Francis Journals, vol. 36(4), pages 271-288.
    5. 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.
    6. 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.
    7. Amanda Berry, 1997. "'Balancing the books': funding provincial hospitals in eighteenth-century England," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
    8. Warwick Funnell & Andrew Holden & David Oldroyd, 2014. "Costing in the Newcastle Infirmary, 1840-1888," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(3), pages 465-488, February.
    9. William J. Jackson & Audrey S. Paterson & Christopher K.M. Pong & Simona Scarparo, 2013. "Doctors under the microscope: the birth of medical audit," Accounting History Review, Taylor & Francis Journals, vol. 23(1), pages 23-47, March.
    10. Geraldine Robbins & Irvine Lapsley, 2008. "Irish voluntary hospitals: an examination of a theory of voluntary failure," Accounting History Review, Taylor & Francis Journals, vol. 18(1), pages 61-80.
    11. Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
    12. Neil Robson, 2003. "From voluntary to state control and the emergence of the department in UK hospital accounting," Accounting History Review, Taylor & Francis Journals, vol. 13(2), pages 99-123.
    13. Andy Holden & Warwick Funnell & David Oldroyd, 2009. "Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 525-552, May.
    Full references (including those not matched with items on IDEAS)

    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. Gebreiter, Florian, 2016. "“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain," The British Accounting Review, Elsevier, vol. 48(2), pages 257-268.
    2. 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.
    3. 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.
    4. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    5. Le Theule, Marie-Astrid & Lambert, Caroline & Morales, Jérémy, 2023. "Accounting to the end of life. Scarcity, performance and death," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    6. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    7. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    8. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    9. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    10. Conrad, Lynne & Guven Uslu, Pinar, 2012. "UK health sector performance management: Conflict, crisis and unintended consequences," Accounting forum, Elsevier, vol. 36(4), pages 231-250.
    11. William J. Jackson & Audrey S. Jackson & Chris Pong & Simona Scarparo, 2010. "Doctors, Accountants and Accounting before the formation of the UK National Health Service," Accountancy Discussion Papers 1006, Accountancy Research Group, Heriot Watt University.
    12. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    13. Giuseppe Marcon & Fabrizio Panozzo, 1998. "Reforming the reform: changing roles for accounting and management in the Italian health care sector," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 185-208.
    14. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    15. Eriksen, Scott D. & Urrutia, Ignacio, 2005. "An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions," IESE Research Papers D/582, IESE Business School.
    16. Sargiacomo, Massimo, 2015. "Earthquakes, exceptional government and extraordinary accounting," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 67-89.
    17. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    18. 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.
    19. 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.
    20. 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.

    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:taf:acbsfi:v:25:y:2015:i:3:p:177-182. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    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.