Project ABC: Unanticipated affinities and affect in hospital health care

Conceição, A; Major, M; Clegg, S

Project ABC: Unanticipated affinities and affect in hospital health care

Conceição, A Major, M Clegg, S

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Publisher:: WILEY
Publication Type:: Journal Article
Citation:: Financial Accountability and Management, 2023, 39, (3), pp. 569-592
Issue Date:: 2023-08-01

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Field	Value	Language
dc.contributor.author	Conceição, A
dc.contributor.author	Major, M
dc.contributor.author	Clegg, S https://orcid.org/0000-0001-6083-4283
dc.date.accessioned	2024-03-08T03:41:06Z
dc.date.available	2024-03-08T03:41:06Z
dc.date.issued	2023-08-01
dc.identifier.citation	Financial Accountability and Management, 2023, 39, (3), pp. 569-592
dc.identifier.issn	0267-4424
dc.identifier.issn	1468-0408
dc.identifier.uri	http://hdl.handle.net/10453/176349
dc.description.abstract	In this paper, we present an analysis of how activity-based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study research and use institutional logics and related approaches to analyze how the introduction of ABC became a device that improved communication by clinicians with administrators. When actors’ interests and motivations were aligned, ABC was able to offer professional clinicians value in the hospital in question. The study demonstrates how and why competing logics can coexist where there is ability to affect decision-making.
dc.language	English
dc.publisher	WILEY
dc.relation.ispartof	Financial Accountability and Management
dc.relation.isbasedon	10.1111/faam.12366
dc.rights	info:eu-repo/semantics/closedAccess
dc.subject	1501 Accounting, Auditing and Accountability, 1605 Policy and Administration
dc.subject.classification	3501 Accounting, auditing and accountability
dc.subject.classification	4407 Policy and administration
dc.subject.classification	4408 Political science
dc.title	Project ABC: Unanticipated affinities and affect in hospital health care
dc.type	Journal Article
utslib.citation.volume	39
utslib.for	1501 Accounting, Auditing and Accountability
utslib.for	1605 Policy and Administration
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/Faculty of Business
pubs.organisational-group	University of Technology Sydney/Faculty of Business/Management Discipline
utslib.copyright.status	closed_access	*
dc.date.updated	2024-03-08T03:41:05Z
pubs.issue	3
pubs.publication-status	Published
pubs.volume	39
utslib.citation.issue	3

Abstract:

In this paper, we present an analysis of how activity-based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study research and use institutional logics and related approaches to analyze how the introduction of ABC became a device that improved communication by clinicians with administrators. When actors’ interests and motivations were aligned, ABC was able to offer professional clinicians value in the hospital in question. The study demonstrates how and why competing logics can coexist where there is ability to affect decision-making.

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http://hdl.handle.net/10453/176349