Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.22/1728
Título: Accounting logic and new professional in healthcare: a case study
Autor: Silva, Amélia Ferreira da
Palavras-chave: Accounting logic
Hospital management
New professionalism
Data: 2013
Editora: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto
Resumo: The central place hospitals occupy in health systems transforms them into prime target of healthcare reforms. This study aims to identify current trends in organizational structure change in public hospitals and explore the role of accounting in attempts to develop controls over professionals within public hospitals. The analytical framework we proposed crosses the concept of “new professionalism” (Evetts, 2010), with the concept of “accounting logic” for controlling professionals (Broadbent and Laughlin, 1995). Looking for a more holistic overview, we developed a qualitative and exploratory study. The data were collected trough semi-structured interviews with doctors of a clinical hospital unit. Content analysis suggests that, although we cannot say that there is a complete and generalized integration of accounting information in the clinical decisions, important improvement has been made in that area. Despite the extensive literature developed on this topic, there is any empirical studies of authors are aware that allow us to realize how real doctors in reals day-to-day work integrated these trends of change in theirs clinical decisions.
Peer review: yes
URI: http://hdl.handle.net/10400.22/1728
ISBN: 9782917078204
Aparece nas colecções:ISCAP - Contabilidade - Comunicações em eventos científicos

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