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Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?

Miguel Vega (Department of Management Control, Accounting and Auditing, TBS Business School, Toulouse, France)
Joao Vieira da Cunha (Department of Innovation, Entrepreneurship and Information Systems, IESEG School of Management, CNRS, UMR 9221 – LEM – Lille Economie Management, University of Lille, Lille, France)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 25 May 2023

Issue publication date: 31 October 2023

181

Abstract

Purpose

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that transforms multiple facets of health-care quality into a single performance index.

Design/methodology/approach

This study contributes to the sociology of quantification mobilising the concept of commensuration as a social process to reflect on contemporary changes in managing HA systems. Data are collected adopting a case study of a Spanish public hospital drawing on semi-structured interviews, observation and documentary review.

Findings

Findings emphasise a shift from standards’ compliance to a more comprehensive view encouraging continuous quality improvement. Accreditation acts as a tin opener to facilitate external inspection removing contextual differences amongst hospitals and reducing organisational practices into controllable objects. It also reveals underlying ethical concerns as the system was built as a care quality measure that promptly developed into an attainment goal.

Practical implications

The valuable role of HA to enhance quality standards and the limitations resulting from its commensuration practices will be of interest to policymakers, organisational managers and researchers.

Originality/value

Despite a growing emphasis on audit and valuation practices in health care, accounting studies examining the capacity of public hospitals to manage quality improvement are scarce. This study inspires further research on accreditation to overcome commensuration flaws regarding external transparency, evaluation ambiguity and extra incentives.

Keywords

Acknowledgements

The authors are grateful to all the organisations and participants who decided to take part in this study. The authors also thank all the colleagues and friends who provided them valuable feedback on the paper when they presented it at different national and international workshops and seminars.

Funding: The authors also wish to acknowledge funding for this study from the NUI Galway Hardiman PhD Scholarship awarded to Miguel Vega.

Conflicts of interest: There are no conflicts of interest.

Citation

Vega, M. and Cunha, J.V.d. (2023), "Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?", Journal of Accounting & Organizational Change, Vol. 19 No. 4, pp. 543-565. https://doi.org/10.1108/JAOC-12-2021-0190

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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