Gebreiter, G. and Ferry, L. (2018) 'Accounting and the 'insoluble' problem of health-care costs.', European accounting review., 25 (4). pp. 719-733.
Abstract
Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault’s genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.
Item Type: | Article |
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Full text: | Publisher-imposed embargo (AM) Accepted Manuscript File format - PDF (305Kb) |
Full text: | (VoR) Version of Record Available under License - Creative Commons Attribution Non-commercial No Derivatives. Download PDF (Advance online version) (364Kb) |
Full text: | (VoR) Version of Record Available under License - Creative Commons Attribution Non-commercial No Derivatives. Download PDF (Final published version) (395Kb) |
Status: | Peer-reviewed |
Publisher Web site: | http://dx.doi.org/10.1080/09638180.2016.1187073 |
Publisher statement: | © 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercialNoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. |
Date accepted: | 22 April 2016 |
Date deposited: | 16 May 2016 |
Date of first online publication: | 21 June 2016 |
Date first made open access: | 08 July 2016 |
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