The construction of a network at Health Waikato: The 'toward clinical budgeting' project

Article Abstract:

An empirical study of accounting in action focuses on patient based cost systems, based on developments in casemix and related information systems at a large regional hospital, Health Waikato (HW) in North Island, New Zealand. The use of accounting methods to influence decision makers is examined, and the importance of accounting in the translation and inscription of data are considered.

Accounting and auditing, Hospitals

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Postsocial relations: toward a performative view of accounting knowledge

Article Abstract:

The article examines postsocial relations within accounting, specifically the development of intimate links to epistemic objects within society and organizations, and the perception of changes in social relations as compressions of space and time. Implications for research are discussed.

Science & research, Accounting Methods, Public affairs, Psychological aspects, Social aspects, Methods, Organizational behavior, Sociological research, Organizational behaviour

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After ANT; an illustrative discussion of the implications for qualitative accounting case research

Article Abstract:

Actor network theory is explained; an attempt is made to do accounting research integrating both people and technology; and the research is examined for actual use in accounting departments.

New Zealand, Financial Management

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