Costing for (non-)control: a case of a particular English hospital.


Agrizzi, D. (2007) Costing for (non-)control: a case of a particular English hospital. Southampton, UK, University of Southampton, 20pp. (University of Southampton Discussion Papers Series: Managment, (CRAAG-07-04) ).

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Description/Abstract

This paper adopts a detailed case study approach to examine empirically the development and usage of cost information in a particular hospital in England at specific point of time. It aims to provide a background for further understanding about control processes in healthcare organisations and its impact on professionals. Findings indicate that both clinicians and financial managers (FMs) disregard the use of accounting information as control device. This attitude impacts on the daily practices of this hospital in contradictory ways.

Item Type: Monograph (Discussion Paper)
ISSNs: 1356-3548 (print)
Related URLs:
Subjects: H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
R Medicine > RA Public aspects of medicine
Divisions: University Structure - Pre August 2011 > School of Management
ePrint ID: 55737
Date Deposited: 21 Aug 2008
Last Modified: 27 Mar 2014 18:38
URI: http://eprints.soton.ac.uk/id/eprint/55737

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