TY  - JOUR
AB  - Aims to promote concern and debate about the penetration of accounting
and financial management in the health care sectors of several
Anglo‐Saxon countries – the United States, United Kingdom and New
Zealand. Questions may be raised in several ways. For example, by
highlighting how accounting concepts such as “costs” are not neutral
notions but rather are sites for struggles of divergent interests or by
commenting on how accounting may change or be changed by different
organizational and societal rationalities. Concern may also be raised by
questioning the effects of accounting change in terms wider than the
purely instrumental and thereby arguing that its global spread is
grounded more in faith than “factual” evidence regarding its efficacy.
VL  - 7
IS  - 3
SN  - 0951-3574
DO  - 10.1108/09513579410064097
UR  - https://doi.org/10.1108/09513579410064097
AU  - Fong Chua Wai
AU  - Preston Alistair
PY  - 1994
Y1  - 1994/01/01
TI  - Worrying about Accounting in Health Care
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
SP  - 4
EP  - 17
Y2  - 2024/05/05
ER  -