| Dissertation |
Thesis (Ph.D.) --NUI, 2000 at Department of Accounting, Finance and Information Systems, UCC. |
| Summary |
This thesis explores the emergence of accounting innovations and accounting change. It explores accounting as a social practice by analyzing the emergence of a particular accounting innovation (activity based on costing), the expectations of that innovation and its effects and consequences. Unlike empirical studies that examine accounting innovations at the micro-organisational level of analysis, this study examines the emergence of accounting innovations and their consequences at an industry level. The unit of analysis is the Irish health care industry. A longitudinal field study was carried out in three hospitals (a public hospital, a for-profit private hospital and a not-for profit private hospital) over periods ranging from four years to twelve years. Data was collected within and beyond the boundaries of each hospital to analyze the forces that had a role to play in the emergence of this new calculative practice. In common with changes internationally, health care in Ireland experienced major change during the 1990s. At the heart of this transformation has been the enhanced and expanded role for accounting, both as a set of practices and as a symbol of the calculative logic that guides the allocation of health care funding. In addition, accounting has a new role to play in guiding managerial and clinical decisions within hospitals. In the Irish context Government initiatives, new legislation and changes in the health insurance market led to a need to produce new types of cost information. This, together with the promotion of accountability and the allocation of scarce resources, led to accounting innovations in hospitals. This study is a critical examination of the process of implementation of new accounting practices using a multi-dimensional analytical framework. |
| Subject |
Accounting -- Ireland.
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| Collection |
Theses Accounting Finance and Information Systems Department
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Theses Ph.D.
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| Description |
380 p. ; 30 cm. |
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