Hospital accounting and the history of health-care rationing

Gebreiter, Florian

doi:10.1080/21552851.2015.1086559

Cited by 8 publications

(4 citation statements)

References 46 publications

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“…The history of accounting in the British health services pre-dates the late 1960s. A number of studies have traced this history from the 18th century to Burdett’s (1893) uniform system of hospital accounts and the introduction of a departmental costing system into the nationalized health service in 1957 (Berry, 1997; Gebreiter, 2015; Gebreiter and Ferry, 2016; Jackson, 2012; Jones and Mellett, 2007; Robson, 2003). While the various accounting and costing systems used prior to the late 1960s differed in many respects, they shared one characteristic in that they were concerned with the administrative rather than medical aspects of hospital efficiency.…”

Section: The Relationship Between Hospital Accounting and Clinical Me...mentioning

confidence: 99%

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Gebreiter

2021

AAAJ

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PurposeThis paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.Design/methodology/approachThe paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.FindingsThe paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.Originality/valueThe paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.

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Section: The Relationship Between Hospital Accounting and Clinical Me...mentioning

confidence: 99%

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Gebreiter

2021

AAAJ

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“…Dokter Yula merupakan dokter tetap di RSUD Jawa Timur dan RS "XYZ" (Yula). (Gebreiter, 2015;Phiri, 2017).…”

Section: Hasil Dan Pembahasanunclassified

Konsep Pengelolaan Dana Jaminan Kesehatan Nasional Berbasis Nosarara Nosabatutu

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Rahayu

Yudi

2020

jamal

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basis Nosarara Nosabatutu. Penelitian ini bertujuan menawarkan se buah pembaharuan dari "akar" pengelolaan dana Jaminan Kesehatan Nasional (JKN). Filosofi Nosarara Nosabatutu digunakan sebagai metode untuk membangun sebuah landasan baru yang lebih holistik dalam me menuhi kebutuhan semua pihak yang berkepentingan. Penelitian ini menghasilkan delapan komitmen dalam filosofi Nosarara Nosabatutu menjadi alat membangun sistem pengelolaan dana JKN yang baru. Di harapkan, JKN berbasis filosofi Nosarara Nosabatutu menghasilkan se buah konsep pengelolaan dana yang baru sehingga jaminan kesehatan bagi seluruh masyarakat dalam semangat persaudaraan dan persatuan.

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“…Put simply: once people's ailments were cured, there would be little or no need for healthcare expenditure. At the very least, healthcare expenditure should remain constant or even decrease (Gebreiter, 2015).…”

Section: Economising Failurementioning

confidence: 99%

Assembling Calculative Infrastructures

Kurunmäki¹,

Mennicken²,

Miller³

2019

Research in the Sociology of Organizations

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Much has been made of economising. Yet social scientists have paid little attention to the moment of economic failure, the moments that precede it, and the calculative infrastructures and related processes through which both failing and failure are made operable. This chapter examines the shift from the economising of the market economy, which took place across much of the nineteenth century, to the economising and marketising of the social sphere, which is still ongoing. We consider a specific case of the economising of failure, namely the repeated attempts over more than a decade to create a failure regime for NHS hospitals. These attempts commenced with the Health and Social Care Act 2003, which drew explicitly on the Insolvency Act 1986. This promised a 'failure regime' for NHS Foundation Trusts modelled on the corporate sector. Shortly after the financial crash, and in the middle of one of the biggest scandals to face NHS hospitals, these proposals were abandoned in favour of a regime based initially on the notion of 'de-authorisation'. The notion of de-authorisation was then itself abandoned, in favour of the notion of 'unsustainable provider', most recently called also the Trust Special Administrators regime.We suggest that these repeated attempts to devise a failure regime for NHS hospitals have lessons that go beyond the domain of healthcare, and that they highlight important issues concerning the role that 'exit' models and associated calculative infrastructures may play in the economising and regulating of public services and the social sphere more broadly.

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Hospital accounting and the history of health-care rationing

Cited by 8 publications

References 46 publications

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Konsep Pengelolaan Dana Jaminan Kesehatan Nasional Berbasis Nosarara Nosabatutu

Assembling Calculative Infrastructures

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