Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/297914 
Year of Publication: 
2022
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 17 [Issue:] 3 [Year:] 2022 [Pages:] 49-69
Publisher: 
Prague University of Economics and Business, Faculty of Finance and Accounting, Prague
Abstract: 
The purpose of this paper is to explore the design process of a case-mix accounting system. Particularly, we focus on hybridization, highlighting how nonfinancial staff became involved and interested in case-mix accounting. This study is a qualitative case study, illustrating the case-mix accounting system design in one case organization. We identified authority, competence, rhetorical, and scoring mechanisms. The authority mechanism provides the basis for the design of the case-mix accounting system; the competence mechanism supports the ability of personnel to participate in service design; the rhetorical mechanism makes things more vernacular; and the scoring mechanism defines and categorizes but also supports management control. Our results support also practical implications in management control in the social and health care sector.
Subjects: 
Case-Mix Accounting
Hybridization
Social and Health Care Sector
JEL: 
M41
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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