杂交作为实践:临床参与与绩效指标和会计技术在英国国民健康保险制度

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-07-28 DOI:10.1108/aaaj-12-2019-4333
Christos Begkos, K. Antonopoulou
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引用次数: 6

摘要

目的本研究旨在探讨混合实践,医疗管理者参与促进会计和绩效衡量在医疗保健的混合设置。在此过程中,作者探讨了医疗管理人员如何制定并成为混合性的实践者。设计/方法/方法作者采用实践镜头,将杂交概念化为一种新兴的,定位的实践,并捕捉医疗管理人员在制定杂交时参与的微观活动。作者对一家英国国民健康服务(NHS)医院的医疗经理、业务经理和编码专业人员进行了半结构化访谈,并收集了五年的文件。研究结果强调了两种新兴的做法,即医疗管理人员通过这些做法向那些对杂交犹豫不决或有抵抗力的个人灌输杂交。医疗管理人员从事模棱两可和去污名化的做法,以扩大理解,进一步多样化或调和非管理角色的临床医生的目的论。在这样做的过程中,作者指出了会计在改善护理结果方面的优点,并消除了与临床参与成本相关的污名。原创性/价值本研究通过捕捉杂交如何在医疗保健环境中实施实践,为杂交和实践理论文献做出了贡献。随着医疗管理人员在他们的实践环境中参与和推广会计信息和绩效衡量技术,他们超越了专业界限,并使他们周围的专业空间杂交。
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Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS
PurposeThis study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become practitioners of hybridity.Design/methodology/approachThe authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years.FindingsThe findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs.Originality/valueThe study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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