To the top

Page Manager: Webmaster
Last update: 9/11/2012 3:13 PM

Tell a friend about this page
Print version

(Re)descriptions of medic… - University of Gothenburg, Sweden Till startsida
To content Read more about how we use cookies on

(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context

Journal article
Authors Cemil Eren Firtin
Tom Karlsson
Published in Journal of Public Budgeting, Accounting and Financial Management
Volume 32
Issue 2
Pages 159-176
ISSN 1096-3367
Publication year 2020
Published at School of Public Administration
Pages 159-176
Language en
Keywords Management accounting, Calculative practices, Performativity, Health care, Accountingization, Financial incentives
Subject categories Public Administration Studies, Business Administration, Health Care Service and Management, Health Policy and Services and Health Economy


Abstract Purpose This article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care have been affected by accounting as a performative device. Special attention has been paid to how accounting brings about performative consequences in shaping the medical profession and its context. Design/methodology/approach The article employs qualitative research methods and draws its analysis on empirical data from in-depth interviews at an emergency health-care unit in Sweden. Findings It is demonstrated how accounting, in the form of calculations of treatment time and number of patients, enables performative consequences for medical professional work. It is also demonstrated how the use of accounting engages (re)descriptions of practices and roles, creates accounts of patients, and helps to sustain such (re)descriptions. Accounting terms (such as efficiency and control) have been reframed into medical terminology (such as health-care quality and security), ensuring and retaining (re)described medical professional work in terms of practices and emerging roles. Originality/value This article contributes to (1) the literature on accounting practices within health-care contexts by demonstrating a case where the accounting ideas and practices of medical professionals are coexistent and interwoven and (2) the increasing body of literature focusing on accountingization by showing how emerging calculative technologies carry performative power over medical professional work through formative (re)descriptions.

Page Manager: Webmaster|Last update: 9/11/2012

The University of Gothenburg uses cookies to provide you with the best possible user experience. By continuing on this website, you approve of our use of cookies.  What are cookies?