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Getting management accounting off the ground post-colonial neoliberalism in healthcare budgets

Getting management accounting off the ground post-colonial neoliberalism in healthcare budgets

 Wickramasinghea, Danture.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 323-355. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessBureaucratic budgetsHealthcare reformsHospital cost accountingIndividualisationless-developed countriesNeoliberal state+ 1 từ khóa
Tác giả CN Wickramasinghea, Danture.
Nhan đề Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets / Danture Wickramasinghea.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 323-355.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt Taking Modell s [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state s use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze s and Zigmund Bauman s ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Bureaucratic budgets
Từ khóa tự do Healthcare reforms
Từ khóa tự do Hospital cost accounting
Từ khóa tự do Individualisation
Từ khóa tự do less-developed countries
Từ khóa tự do Neoliberal state
Từ khóa tự do Sri Lanka
Nguồn trích Accounting and Business Research.- Volume 45, N3, 2015.
MARC
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100[1 ] |a Wickramasinghea, Danture.
245[1 0] |a Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets / |c Danture Wickramasinghea.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 323-355.
362[0 ] |a Vol. 45, N.3 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a Taking Modell s [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state s use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze s and Zigmund Bauman s ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency.
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650[1 0] |a Accounting |x Research |v Periodicals.
653[0 ] |a Bureaucratic budgets
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653[0 ] |a Hospital cost accounting
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653[0 ] |a Sri Lanka
773[ ] |t Accounting and Business Research. |g Volume 45, N3, 2015.
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