National hospital development, 1948–2000: The WHO as an international propagator

Malmmose, Margit

doi:10.1080/21552851.2015.1094194

Cited by 6 publications

(8 citation statements)

References 63 publications

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“…The core transnational organization in the health care community is the World Health Organization. Only a few studies mention the role of the WHO, whereas the influence of the WHO as a global propagator of NPM ideas has been argued by Malmmose () and thereby warrants a large non‐examined sphere of NPM documents. For instance, in 2006, the WHO published a document on implementing quality in health care (World Health Organization, ), which illustrates part of the more holistic and integrated post‐NPM trends.…”

Section: Discussion and Conclusion: Trends And Gapsmentioning

confidence: 99%

“…Thus, the health care sector comprises a dominant part of public expenditures. The increasing health care costs combined with the 20th century's transnational trend of systemizing the health care sector through public spending have also sparked increased and sustained governmental intervention labelled New Public Management (NPM) (Hood, ; Malmmose, ). Second, the NPM reform wave has particularly stressed accounting elements of efficiency, cost control, budgeting, and performance measures (Gruening, ; Hood, ; Lapsley & Wright, ).…”

Section: Introductionmentioning

confidence: 99%

“…Hence, NPM captures private initiatives in the public sector, which are largely identical with US health care developments. Therefore, US academic research and political health care reforms play a prominent role in accounting diffusion in health care (Malmmose, ); consequently, the United States is included in this study.…”

Section: Introductionmentioning

confidence: 99%

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Accounting research on health care – Trends and gaps

Malmmose

2018

Financ Acc Manag

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This study reviews 317 accounting studies in health care from the past 40 years. In addition to a traditional description of the theory and methods applied, this review focuses on the countries that have been studied, the stakeholder perspectives that have been represented through data collection and the longitudinal accounting topic focuses that have been developed. The findings illuminate trends and gaps in the literature. Specifically, this study identifies a growing trend of applying interviews as a method of data collection, which increases the possibility of representing individual stakeholders. Predominantly, administrators’ and doctors’ viewpoints are presented, whereas a lack of perspectives among nurses, patients, and politicians raises opportunities for future research. Additionally, there has been an increase in the number of countries represented in studies. Whereas Scandinavian countries are well represented in this literature review, studies of non‐English‐speaking countries are still significantly lacking. The accounting topic in focus has seen a natural development with New Public Management (NPM) reform developments. A majority of costing and budgeting studies in the 1980s and 1990s have gradually changed to a performance measure focus and different atypical areas, signaling increased nuances in the role of accounting in the health care sector. Thus, although the majority of the existing accounting literature has focused on NPM market reforms, NPM health care reform is far from exhausted, and ample opportunities exist for future research in health care accounting.

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Section: Discussion and Conclusion: Trends And Gapsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Accounting research on health care – Trends and gaps

Malmmose

2018

Financ Acc Manag

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“…by identifying the expansion of an accounting logic in political theory. A predominant method utilised in hospital settings to maintain price controls is prospective payment systems, typically applying diagnostic‐related group (DRG) classifications (Malmmose, ). However, one consequence of the DRG‐based prospective payment strategy has been to neglect volume control; in fact, this approach has often incentivised volume escalation in hospitals (Chapman, Kern, & Laguecir, ; Chua & Preston, ).…”

Section: Npm Costs and Qualitymentioning

confidence: 99%

“…The three main goals of NPM are decentralisation, improved competitiveness, and accountability for performance (Groot et al., ; Gruening, ), where accounting systems are employed as facilitating tools for achieving these goals. Although the NPM literature is most directly linked to the United Kingdom or New Zealand national contexts, with a gradual extension to other European nations (Hood, ; Pollitt & Boukaert, ), several elements of the NPM phenomena have significant roots in the United States (Chua & Preston, ; Gruening, ; Lynn, ; Stivers, ), such as DRGs (Malmmose, ). NPM themes emphasising business and competitive models are associated with performance measures and incentives that have been profoundly integrated in US public management (Lynn, ).…”

Section: Npm Costs and Qualitymentioning

confidence: 99%

Accounting facilitating sociopolitical aims: The case of Maryland hospitals

Malmmose

Fouladi

2019

Financ Acc Manag

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In 2014, the State of Maryland in the United States implemented a substantial change to their hospital payment approach in the form of "Global Budgets". This strategy for financing garnered significant attention because acute care hospitals in the state transitioned from a fee-for-service hospital payment system to a prospective framebased budget. Applying the conceptual framework of Miller and Power [Academy of Management Annals, 7(1), 557-605], we emphasise how calculative practices actively influence organisational structure decision-making. The study investigates the reciprocal role of accounting practices in the facilitation of hospital policies. Findings demonstrate that accounting practices recursively constitute and reshape the organisation of hospitals. The policy change to GlobalBudgets has influenced accounting practices, which likewise have promoted large organisational changes that increase engagement with external stakeholders. The consequences of the Global Budget policy have been significant, leading to highly complex administrative practices while also necessitating a cost shifting in order to subsidise physician costs, due to the separation of hospitals and physician organisations. However, we also witness how Global Budgets and the combination of centralised monitoring with decentralised managerial freedom substantiate remarkable holistic quality initiatives.

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Putting the patient first? The story of a decoupled hospital management quality initiative

Malmmose

Kure

2021

Critical Perspectives on Accounting

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National hospital development, 1948–2000: The WHO as an international propagator

Cited by 6 publications

References 63 publications

Accounting research on health care – Trends and gaps

Accounting research on health care – Trends and gaps

Accounting facilitating sociopolitical aims: The case of Maryland hospitals

Putting the patient first? The story of a decoupled hospital management quality initiative

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