Accounting and professional work in established NPM settings

Purpose The paper problematizes previous study on accountingisation, where the function of accounting in determining the range of professional work is understood in regard to a professional/economic dichotomy and a model of episodic change. The aim is to allow future investigations into how, where and when a located”bottom line” originates, by conceptualizing skilled work as a process of calculation. Design/methodology/approach Qualitative data from case studies of two level geriatric associations using observations of 33 workers and four interviews. Data associated with patient discharge, and also the management of these release processes, were analyzed. Findings Few observable trade-offs between clearly professional or financial considerations were observed. Instead, the qualification of patients’ standing and analysis of the dischargeability based on debates over treatment period. Time therefore worked as a situated”base line,” to that various different con… Read More

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