Developing enabling cost information during the COVID-19 crisis

Heberle, JM; Bedford, DS; Chapman, CS; Sivabalan, P

Developing enabling cost information during the COVID-19 crisis

Heberle, JM Bedford, DS Chapman, CS Sivabalan, P

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Publisher:: TAYLOR & FRANCIS LTD
Publication Type:: Journal Article
Citation:: Accounting Forum, 2024, ahead-of-print, (ahead-of-print)
Issue Date:: 2024-01-01

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Field	Value	Language
dc.contributor.author	Heberle, JM
dc.contributor.author	Bedford, DS
dc.contributor.author	Chapman, CS
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385
dc.date.accessioned	2025-03-19T00:13:03Z
dc.date.available	2025-03-19T00:13:03Z
dc.date.issued	2024-01-01
dc.identifier.citation	Accounting Forum, 2024, ahead-of-print, (ahead-of-print)
dc.identifier.issn	0155-9982
dc.identifier.issn	1467-6303
dc.identifier.uri	http://hdl.handle.net/10453/185977
dc.description.abstract	In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in public hospitals in New South Wales (NSW) Australia. This study analyses how various actors sought to respond to demands for cost information that was immediate, intense, and dynamic as the pandemic unfolded. In response, we observed two costing processes emerging. One focussed on the immediate pandemic funding requirements whilst the second addressed future activity-based funding requirements. The crisis created a situation in which matters present in business-as-usual costing practice became more visible. The four enabling design principles help us to theorise the complex interactions between how cost information might be constructed differently to relate to different purposes relating to both internal and global transparency.
dc.language	English
dc.publisher	TAYLOR & FRANCIS LTD
dc.relation.ispartof	Accounting Forum
dc.relation.isbasedon	10.1080/01559982.2024.2326954
dc.rights	info:eu-repo/semantics/openAccess
dc.subject	1501 Accounting, Auditing and Accountability
dc.subject.classification	Accounting
dc.subject.classification	3501 Accounting, auditing and accountability
dc.title	Developing enabling cost information during the COVID-19 crisis
dc.type	Journal Article
utslib.citation.volume	ahead-of-print
utslib.for	1501 Accounting, Auditing and Accountability
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/Accounting Discipline
pubs.organisational-group	University of Technology Sydney/UTS Groups
pubs.organisational-group	University of Technology Sydney/UTS Groups/Centre for Health Technologies (CHT)
pubs.organisational-group	University of Technology Sydney/UTS Groups/Centre for Business Intelligence and Data Analytics (BIDA)
pubs.organisational-group	University of Technology Sydney/UTS Groups/Change for Good @ UTS (CG)
pubs.organisational-group	University of Technology Sydney/UTS Groups/Centre for Business Intelligence and Data Analytics (BIDA)/Centre for Business Intelligence and Data Analytics (BIDA) Associate Members
pubs.organisational-group	University of Technology Sydney/DVC (External Engagement & Partnerships)
pubs.organisational-group	University of Technology Sydney/UTS Groups/Stroke Research Collaborative
utslib.copyright.status	open_access	*
dc.rights.license	This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0). To view a copy of this license, visit https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.date.updated	2025-03-19T00:12:58Z
pubs.issue	ahead-of-print
pubs.publication-status	Published
pubs.volume	ahead-of-print
utslib.citation.issue	ahead-of-print

Abstract:

In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in public hospitals in New South Wales (NSW) Australia. This study analyses how various actors sought to respond to demands for cost information that was immediate, intense, and dynamic as the pandemic unfolded. In response, we observed two costing processes emerging. One focussed on the immediate pandemic funding requirements whilst the second addressed future activity-based funding requirements. The crisis created a situation in which matters present in business-as-usual costing practice became more visible. The four enabling design principles help us to theorise the complex interactions between how cost information might be constructed differently to relate to different purposes relating to both internal and global transparency.

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http://hdl.handle.net/10453/185977