Accounting in action in the New Zealand health reform process: an analysis informed by a specific case study of a major health provider
type: CreativeWork
description: This thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The field research consisted of primarily unstructured and semi-structured interviews and documentary analysis. I present the research in the later part of the thesis from a constructionist, interpretive perspective. This consists of richly descriptive case studies of aspects of the change process as it has impacted upon the research site. The themes of the analysis are related, at the macro level, to the resurrection of neoclassical economics policies and the relative ascendancy of free market solutions. The process through which areas of knowledge and in this case particularly public policy become problematised is explicated. My research attempts to describe the experiences and perceptions of medical and managerial\financial staff at a work unit level within a single hospital. A part of this process has involved investigation of the implementation of traditional accounting technologies in unfamiliar environments. The research is primarily concerned to elaborate upon the social context of accounting systems implementation using theoretical insights derived from Latour (particularly: 1987, 1993). The research has sought to explicate the change process as a process of translation. Traditional accounting techniques have been explicated as “black box” technology with which the organisation has been redefined in economic terms. In the study, the power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al, 1992), is central to understanding the role of accounting systems as technology. Drawing from the work of Latour helps to provide a frame of reference to allow an assimilation of disp…
abstract: This thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The field research consisted of primarily unstructured and semi-structured interviews and documentary analysis. I present the research in the later part of the thesis from a constructionist, interpretive perspective. This consists of richly descriptive case studies of aspects of the change process as it has impacted upon the research site. The themes of the analysis are related, at the macro level, to the resurrection of neoclassical economics policies and the relative ascendancy of free market solutions. The process through which areas of knowledge and in this case particularly public policy become problematised is explicated. My research attempts to describe the experiences and perceptions of medical and managerial\financial staff at a work unit level within a single hospital. A part of this process has involved investigation of the implementation of traditional accounting technologies in unfamiliar environments. The research is primarily concerned to elaborate upon the social context of accounting systems implementation using theoretical insights derived from Latour (particularly: 1987, 1993). The research has sought to explicate the change process as a process of translation. Traditional accounting techniques have been explicated as “black box” technology with which the organisation has been redefined in economic terms. In the study, the power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al, 1992), is central to understanding the role of accounting systems as technology. Drawing from the work of Latour helps to provide a frame of reference to allow an assimilation of disp…
author: Lowe, Alan
license: https://researchcommons.waikato.ac.nz/bitstreams/9ea74b67-0e07-4af3-a8df-a243f8727c91/download
date published: 1997
date modified: 2026-07-24T05:57:18Z
provider: University Waikato
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: The University of Waikato