ACCT3206 Study Guide - Final Guide: Institutional Theory, Cost Accounting, Blood Test
Document Summary
Twelve-year evolution of an australian hospital research paper 8 (abernethy and chua) The papers uses theories of resources dependence and institutional theory to help develop this understanding and argues that control mix is dependent on both the technical environment and institutional environment. What are the important changes that the hospital went through: the important changes in hospital experience first came from the appointment of the new. More professional: size 25 > 12 decrease in size, structure, administration (board, formal) ceo (official communication, make it more like a private sector) patient care committee (sms can give advice) . Divisions (responsible for their own budgets: sms (unofficial) > get rid of the informal line, accounting, clinical costing project > measures costs of treatment better (e. g. medicine, nursing, machine, blood test, etc. ) If the patients are complaining about the high price of the hospital services, the hospital will be under the pressure that they must do something to increase cost efficiency;
