Accounting and the ‘insoluble’ problem of health-care costs

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Accounting and the ‘insoluble’ problem of health-care costs. / Gebreiter, Florian; Ferry, Laurence.

In: European Accounting Review, Vol. 25, No. 4, 21.06.2016, p. 719–733.

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@article{6a5eec195e654659a809b559c611096d,
title = "Accounting and the {\textquoteleft}insoluble{\textquoteright} problem of health-care costs",
abstract = "Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault{\textquoteright}s genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.",
author = "Florian Gebreiter and Laurence Ferry",
year = "2016",
month = jun,
day = "21",
doi = "10.1080/09638180.2016.1187073",
language = "English",
volume = "25",
pages = "719–733",
journal = "European Accounting Review",
issn = "0963-8180",
publisher = "Taylor & Francis",
number = "4",

}

RIS

TY - JOUR

T1 - Accounting and the ‘insoluble’ problem of health-care costs

AU - Gebreiter, Florian

AU - Ferry, Laurence

PY - 2016/6/21

Y1 - 2016/6/21

N2 - Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault’s genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.

AB - Health service accounting reforms are frequently promoted, explained or justified with reference to aging populations, expensive medical technologies and their purported implications for the cost of health care. Drawing on Foucault’s genealogical method, we examine the emergence of concerns regarding health expenditure in the wake of the creation of the British National Health Service in 1948, and their relationship with health service accounting practices. We argue that concerns regarding the cost of health care are historically contingent rather than inescapable consequences of demographic and technological change, and that health service accounting practices are both constitutive and reflective of such concerns. We conclude by relating our analysis to current attempts to control costs and increase efficiency in the health services.

U2 - 10.1080/09638180.2016.1187073

DO - 10.1080/09638180.2016.1187073

M3 - Article

VL - 25

SP - 719

EP - 733

JO - European Accounting Review

JF - European Accounting Review

SN - 0963-8180

IS - 4

ER -