Accounting for the control of doctors: management information systems in hospitals

Article Abstract:

Current and suggested innovations in cost and activity accounting in two Swedish hospitals are described. Results of interviews with senior physicians and hospital administrators reveal their opinions and attitudes concerning new control information provided through accounting innovations. The basic differences between the doctor's professional ethos and the administrator's managerial desires are shown to have stayed robust. There is some evidence, however, that the new control data may be the focal point of some real convergence in the viewpoint of some administrators and 'doctor managers', with some resulting reduction in organizational goal uncertainty. It is suggested that revision is needed in existing accounts of doctor-administrator interaction in hospital management.

Hospitals, Management information systems, Hospital administration, Cost accounting

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Budget in a cold climate

Article Abstract:

Research on the Swedish public sector accounting system is presented, in order to determine what effect the cultural context has on the accounting process taking place in concrete organizations. The budgetary process is depicted as a vehicle of conversation instead of a vehicle of control, an expression of values versus a tool for action, and a symbolic performance rather than a decision-making activity. The budgetary process is also viewed as a system of consensus which allows for disarming conflicts without the use of direct confrontation.

Research, Public finance, Legislative auditing

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Role making for accounting while the state is watching

Article Abstract:

The regulation of municipal, management, and financial accounting during this century in Sweden was studied to investigate how holding the culture variable fixed and comparing the development of accounting norms in these different accounting areas could provide insights as to what aspects of the cultural context are relevant to accounting regulation. Ways to avoid or minimize state intervention through intensified debate and the formulation of accounting norms may give the state a chance to grow stronger by not intervening.

History, Accounting and auditing, Local finance, Managerial accounting, Financial contingencies

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