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Tác giả CN
| Wickramasinghea, Danture. | |
Nhan đề
| Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets /Danture Wickramasinghea. | |
Thông tin xuất bản
| London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015. | |
Mô tả vật lý
| pages 323-355. | |
Tùng thư
| Institute of Chartered Accountants in England and Wales. | |
Tóm tắt
| Taking Modell s [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state s use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze s and Zigmund Bauman s ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency. | |
Đề mục chủ đề
| Accounting--Periodicals. | |
Đề mục chủ đề
| Business--Periodicals. | |
Đề mục chủ đề
| Accounting--Research--Periodicals. | |
Thuật ngữ không kiểm soát
| Bureaucratic budgets | |
Thuật ngữ không kiểm soát
| Healthcare reforms | |
Thuật ngữ không kiểm soát
| Hospital cost accounting | |
Thuật ngữ không kiểm soát
| Individualisation | |
Thuật ngữ không kiểm soát
| less-developed countries | |
Thuật ngữ không kiểm soát
| Neoliberal state | |
Thuật ngữ không kiểm soát
| Sri Lanka | |
Nguồn trích
| Accounting and Business Research.- Volume 45, N3, 2015. |
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| 100 | 1 |aWickramasinghea, Danture. |
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| 245 | 10|aGetting management accounting off the ground: post-colonial neoliberalism in healthcare budgets /|cDanture Wickramasinghea. |
|---|
| 260 | |aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015. |
|---|
| 300 | |apages 323-355. |
|---|
| 362 | 0 |aVol. 45, N.3 (2015) |
|---|
| 490 | |aInstitute of Chartered Accountants in England and Wales. |
|---|
| 520 | |aTaking Modell s [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state s use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze s and Zigmund Bauman s ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency. |
|---|
| 650 | 00|aAccounting|vPeriodicals. |
|---|
| 650 | 00|aBusiness|vPeriodicals. |
|---|
| 650 | 10|aAccounting|xResearch|vPeriodicals. |
|---|
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| 653 | 0 |aHospital cost accounting |
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| 653 | 0 |aIndividualisation |
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| 653 | 0 |aless-developed countries |
|---|
| 653 | 0 |aNeoliberal state |
|---|
| 653 | 0 |aSri Lanka |
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| 773 | |tAccounting and Business Research.|gVolume 45, N3, 2015. |
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