Developing enabling cost information during the COVID-19 crisis

被引:0
作者
Heberle, Julia M. [1 ]
Bedford, David S. [1 ]
Chapman, Christopher S. [2 ]
Sivabalan, Prabhu [1 ]
机构
[1] Univ Technol, Business Sch, Accounting Discipline Grp, Sydney, Australia
[2] Univ Bristol, Sch Business, Bristol, England
关键词
Enabling control; health care costing; health care funding; COVID-19; MANAGEMENT CONTROL-SYSTEMS; ACCOUNTING PRACTICES; HEALTH-CARE; PERFORMANCE; AUSTERITY; SECTOR; ERRORS;
D O I
10.1080/01559982.2024.2326954
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页数:27
相关论文
共 50 条
  • [21] Investor attention and global market returns during the COVID-19 crisis
    Smales, L. A.
    INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2021, 73
  • [22] Were jobs saved at the cost of productivity in the COVID-19 crisis?
    Merikull, Jaanika
    Paulus, Alari
    EUROPEAN ECONOMIC REVIEW, 2024, 161
  • [23] Teleworking in the Context of the Covid-19 Crisis
    Belzunegui-Eraso, Angel
    Erro-Garces, Amaya
    SUSTAINABILITY, 2020, 12 (09)
  • [24] Health information communication during a pandemic crisis: analysis of CDC Facebook Page during COVID-19
    Syn, Sue Yeon
    ONLINE INFORMATION REVIEW, 2021, 45 (04) : 672 - 686
  • [25] Managing ICU surge during the COVID-19 crisis: rapid guidelines
    Aziz, Shadman
    Arabi, Yaseen M.
    Alhazzani, Waleed
    Evans, Laura
    Citerio, Giuseppe
    Fischkoff, Katherine
    Salluh, Jorge
    Meyfroidt, Geert
    Alshamsi, Fayez
    Oczkowski, Simon
    Azoulay, Elie
    Price, Amy
    Burry, Lisa
    Dzierba, Amy
    Benintende, Andrew
    Morgan, Jill
    Grasselli, Giacomo
    Rhodes, Andrew
    Moller, Morten H.
    Chu, Larry
    Schwedhelm, Shelly
    Lowe, John J.
    Bin, Du
    Christian, Michael D.
    INTENSIVE CARE MEDICINE, 2020, 46 (07) : 1303 - 1325
  • [26] Gambling During the COVID-19 Crisis - A Cause for Concern
    Hakansson, Anders
    Fernandez-Aranda, Fernando
    Menchon, Jose M.
    Potenza, Marc N.
    Jimenez-Murcia, Susana
    JOURNAL OF ADDICTION MEDICINE, 2020, 14 (04) : E10 - E12
  • [27] Resilience in adolescence during the COVID-19 crisis in Canada
    J. Chin
    J. Di Maio
    T. Weeraratne
    K. M. Kennedy
    L. K. Oliver
    M. Bouchard
    D. Malhotra
    J. Habashy
    J. Ding
    S. Bhopa
    S. Strommer
    P. Hardy-Johnson
    M. Barker
    D. M. Sloboda
    L. McKerracher
    BMC Public Health, 23
  • [28] Migration governance in Slovakia during the COVID-19 crisis
    Privara, Andrej
    Rievajova, Eva
    MIGRATION LETTERS, 2021, 18 (03) : 331 - 338
  • [29] Hospitals' Cybersecurity Culture during the COVID-19 Crisis
    Georgiadou, Anna
    Michalitsi-Psarrou, Ariadni
    Gioulekas, Fotios
    Stamatiadis, Evangelos
    Tzikas, Athanasios
    Gounaris, Konstantinos
    Doukas, Georgios
    Ntanos, Christos
    Landeiro Ribeiro, Luis
    Askounis, Dimitris
    HEALTHCARE, 2021, 9 (10)
  • [30] Tuberculosis management in India during COVID-19 crisis
    Awasthi, Avijit Kumar
    Singh, Pravin Kumar
    JOURNAL OF PUBLIC HEALTH POLICY, 2021, 42 (01) : 185 - 189