The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals

Accounting, Organizations and Society

Volumn 17, Issue 1, 1992, Pages 63-100

  Preston, Alistair M ^a  

^a BOSTON UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 38249015414     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/0361-3682(92)90036-R     Document Type: Article

References (116)

1. The Theory and Application of Inclusive or Flat Rate Plans
2. Report of the Committee on Accounting History
3. Hospital Budget Saving Plan For Prospective Mothers
4. The Study of Accounting History
5. Prospective Payment and Medical Ethics
6. Budgetary Control of Hospital Finances
7. Budgetary Control of Hospital Finances
8. Accounting System that Provides Accurate Budgetary Control
9. The Roles of Accounting in Organizations and Society
10. Inclusive Rate: Analysis
11. Hospital Accounting as Basis for Hospital Analysis
12. The Advantages and Disadvantages of Inclusive Rates
13. The Product of a Hospital
14. All Inclusive Rates
15. The Relations of the Medical Staff to the Governing Bodies in Hospitals
16. The Workmen's Compensation Act and the Physician
17. Better Management of Hospital through Budget Control
18. Productivity Systems and Diagnosis Related Group Reporting
19. Hospital Accounting
20. Financial Control Systems Ensures Economy at University of Chicago Clinics
21. Cost Containment DRGs and The Ethics of Health Care
22. Balancing The Budget
23. Hospital Cost Variations and Case-Mix Differences
24. Diagnosis Related Groups: Product Line Management with Hospital
25. Case Mix Definition By Diagnosi-Related Groups
26. Justice and the Invisible Rationing of Health Care Resources
27. How Doctors' Extravagances Effect Costs
28. Politics and the Study of Discourse
29. Margins Drop, Utilizations Improve in 1987
30. Hospital Efficiency From The Point of the Efficiency Expert
31. Redefining the Hospital-Physician Relationship Under Prospective Payment
32. The Cost of Modern Hospitals
33. The Problem of Inclusive Rates
34. Practical Application of Scientific Methods to Hospital Accounting
35. Productivity, Cost Accounting and Information Systems
36. The Politics of American Health Care
37. The Increasing Cost of Medical Care The Relation to Hospitals and Specialization in Medicine
38. The Archeology of Accounting Systems
39. Ethical Issues in the Use of a Prospective Payment System: The Issue of a Severity of Illness Adjustment
40. Accounting and the Examination: A Genealogy of Disciplinary Power
41. Standardization of Hospital Accounting
42. The New Era of Prospective Payment for Hospitals
43. Hospital Charges and All-Inclusive Rate Plan
44. Utilizing Cost Accounting Information for Budgeting
45. Case Mix Management in Context
46. Alternative Approaches to Cost Accounting
47. Justifying Hospital Finance
48. Mr Jones, How Do You Plan to Pay for Your Hospital Care?
49. Towards a Critical Understanding of Accounting The Case of Cost Accounting in the UK 1914–1925
50. Planning and Administering Hospital Budget
51. Accounting and the Construction of the Governable Person
52. Application of Unit Costs to Cost Control
53. Practical Ways to Cut Costs
54. Research Needs in Accounting History
55. Hospital Costs Need Explaining to The Public
56. The Architecture of the Hospital: A Study of Spatial Organization and Medical Knowledge
57. Medicare Makes a Wrong Diagnosis
58. Cost Control Doctor's Ethics and Patient Care
59. Report of the Advisory Commission on Intergovernmental Relations
60. Report of the Staff to the Senate Finance Committee
61. Efficient Hospitals and the Cost of Hospital Service
62. The Middle Rate Plan For Patients: The First Year's Experience of The Baker Memorial of Massachusetts General, Boston
63. Inward Vision and Outward Glance: The Shaping of the American Hospital 1889–1914
64. A History of Prospective Payment
65. Medicare and the Cost of Health Services
66. The Debate Over Diagnosis Related Groups
67. Hospital Cost Accounting
68. All in Favor of Inclusive Rates
69. Establishing Uniform Rates for the Care of Indigent Patients in Voluntary Hospitals
70. Doing Better and Feeling Worse: The Political Pathology of Health Policy
71. Interdepartmental Statistical Control