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