Heterogeneous accountingisation: Accounting and inter‐organisational cooperation in home care services

Abstract

Purpose

This paper aims to explore the effects of the increased influence of accounting on core values and practices within the services providing home care in Sweden – a public sector setting involving inter‐organisational cooperation.

Design/methodology/approach

Case study data were obtained primarily through semi‐structured interviews with managers and front‐line staff involved in home care.

Findings

When accountingisation is extended to include inter‐organisational cooperation, a form of heterogeneous accountingisation occurred in the home care services: an internal domain (with a low level of accountingisation) could be differentiated from an inter‐organisational domain (with a high level of accountingisation). When the accounting‐induced disturbances intensified, there was a redefinition of core values. In the internal domain, core values of pensioner‐oriented focus and flexibility during service delivery persisted. In contrast, in the inter‐organisational domain, core values had the legal boundaries of the organisation as their central foundation, standardisation was emphasised, and inter‐organisational work practices were defined as the other organisation's responsibility. The findings also extend the research on absorption groups by indicating the rise of a new type of absorption process. Absorption was not undertaken by a few individuals, specialist work groups or satellite organisations, as described in the literature; instead, all front‐line welfare professionals were involved in absorbing the accounting‐induced disturbances when performing their tasks.

Research limitations/implications

This case study research is context‐specific and the meaning and consequences of accountingisation may differ within the public sector because of the status and strength of professional groups concerned.

Originality/value

To date, research on accountingisation has primarily employed an intra‐organisational perspective. This paper analyses accountingisation in an inter‐organisational setting.

Citation

Kraus, K. (2012), "Heterogeneous accountingisation: Accounting and inter‐organisational cooperation in home care services", Accounting, Auditing & Accountability Journal, Vol. 25 No. 7, pp. 1080-1112. https://doi.org/10.1108/09513571211263202