350
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Developing enabling cost information during the COVID-19 crisis

ORCID Icon, , &
Received 03 Jan 2023, Accepted 02 Mar 2024, Published online: 10 Apr 2024

References

  • Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61–89. https://doi.org/10.2307/2393986
  • Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271–301. https://doi.org/10.1506/VJR6-RP75-7GUX-XH0X
  • Ahrens, T., & Ferry, L. (2021). Accounting and accountability practices in times of crisis: A Foucauldian perspective on the UK government's response to COVID-19 for England. Accounting, Auditing & Accountability Journal, 34(6), 1332–1344. https://doi.org/10.1108/AAAJ-07-2020-4659
  • Anesa, M., Gillespie, N., Spee, A. P., & Sadiq, K. (2019). The legitimation of corporate tax minimization. Accounting, Organizations and Society, 75, 17–39. https://doi.org/10.1016/j.aos.2018.10.004
  • Arnaboldi, M., & Lapsley, I. (2004). Modern costing innovations and legitimation: A health care study. Abacus, 40(1), 1–20. https://doi.org/10.1111/j.1467-6281.2004.00143.x
  • Balakrishnan, R., Pugely, A. J., & Shah, A. S. (2017). Modeling resource use with time equations: Empirical evidence. Journal of Management Accounting Research, 29(1), 1–12. https://doi.org/10.2308/jmar-51444
  • Banker, R. D., Chang, H., & Das, S. (1998). Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research, 10, 133–152.
  • Barbera, C., Guarini, E., & Steccolini, I. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting, Auditing & Accountability Journal, 33(3), 529–558. https://doi.org/10.1108/AAAJ-11-2018-3739
  • Becker, S. D., Mahlendorf, M. D., Schäffer, U., & Thaten, M. (2016). Budgeting in times of economic crisis. Contemporary Accounting Research, 33(4), 1489–1517. https://doi.org/10.1111/1911-3846.12222
  • Biggs, A. (2018, August 31). Recent developments in federal government funding for Public Hospitals: A quick guide. Parliament of Australia. https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/pubs/rp/rp1819/Quick_Guides/FundingPH.
  • Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: More than balancing the books? Accounting, Auditing & Accountability Journal, 28(6), 878–908. https://doi.org/10.1108/AAAJ-06-2015-2090
  • Brown, P., Ly, T., Pham, H., & Sivabalan, P. (2020). Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors. The British Accounting Review, 52(2), 100840–27. https://doi.org/10.1016/j.bar.2019.100840
  • Busco, C., Riccaboni, A., & Scapens, R. W. (2006). Trust for accounting and accounting for trust. Management Accounting Research, 17(1), 11–41. https://doi.org/10.1016/j.mar.2005.08.001
  • Cardinaels, E., Roodhooft, F., & van Herck, G. (2004). Drivers of cost system development in hospitals: Results of a survey. Health Policy, 69(2), 239–252. https://doi.org/10.1016/j.healthpol.2004.04.009
  • Cardinaels, E., & Soderstrom, N. (2013). Managing in a complex world: Accounting and governance choices in hospitals. European Accounting Review, 22(4), 647–684. https://doi.org/10.1080/09638180.2013.842493
  • Carr, M., & Beck, M. (2023). Core and periphery dynamics of budget evaluation during crisis: The evolution of an impromptu solution. Journal of Management Control, 34(4), 411–434. https://doi.org/10.1007/s00187-023-00362-1
  • Chapko, M. K., Liu, C. F., Perkins, M., Li, Y. F., Fortney, J. C., & Maciejewski, M. L. (2009). Equivalence of two healthcare costing methods: Bottom-up and top-down. Health Economics, 18(10), 1188–1201. https://doi.org/10.1002/hec.1422
  • Chapman, C., Kern, A., & Laguecir, A. (2014). Costing practices in healthcare. Accounting Horizons, 28(2), 353–364. https://doi.org/10.2308/acch-50713
  • Chapman, C. S., Kern, A., Laguecir, A., Angele-Halgand, N., Angert, A., Compenale, G., Cinquini, L., Doyle, G., Garrot, T., Hansen, A., Harmann, F., Hinz, V., Mateus, C., Perego, P., Sikkut, R., Tenucci, R., & Quentin, W. (2013). International approaches to clinical costing. Healthcare Financial Management Association.
  • Chapman, C. S., Kern, A., Laguecir, A., Doyle, G., Angelé-Halgand, N., Hansen, A., Hartmann, F. G. H., Mateus, C., Perego, P., Winter, V., & Quentin, W. (2022). Managing quality of cost information in clinical costing: Evidence across seven countries. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 310–329. https://doi.org/10.1108/JPBAFM-09-2020-0155
  • Chapman, C. S., Kern, A., Laguecir, A., & Quentin, W. (2016). Management accounting and efficiency in health services: The foundational role of cost analysis. In J. Cylus, I. Papanicolas, & P. Smith (Eds.), Health system efficiency: How to make measurement matter for policy and management (pp. 75–98). European Observatory on Health Systems and Policies.
  • Chapman, C. S., & Kihn, L.-A. (2009). Information system integration, enabling control and performance. Accounting, Organizations and Society, 34(2), 151–169. https://doi.org/10.1016/j.aos.2008.07.003
  • Christensen, J. (2010). Accounting errors and errors of accounting. The Accounting Review, 85(6), 1827–1838. https://doi.org/10.2308/accr.2010.85.6.1827
  • Chua, W. F. (1995). Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals. Accounting, Organizations and Society, 20(2/3), 111–145. https://doi.org/10.1016/0361-3682(95)95744-H
  • Cohen, S., Guillamón, M.-D., Lapsley, I., & Robbins, G. (2015). Accounting for austerity: The troika in the Eurozone. Accounting, Auditing & Accountability Journal, 28(6), 966–992. https://doi.org/10.1108/AAAJ-04-2014-1668
  • Colignon, R., & Covaleski, M. (1988). An examination of managerial accounting practices as a process of mutual adjustment. Accounting, Organizations and Society, 13(6), 559–579. https://doi.org/10.1016/0361-3682(88)90031-1
  • Collins, F., Holzmann, O., & Mendoza, R. (1997). Strategy, budgeting, and crisis in Latin America. Accounting, Organizations and Society, 22(7), 669–689. https://doi.org/10.1016/S0361-3682(96)00050-5
  • Coyte, R. (2019). Enabling management control systems, situated learning and intellectual capital development. Accounting, Auditing & Accountability Journal, 32(4), 1073–1097. https://doi.org/10.1108/AAAJ-02-2013-1237
  • Donovan, C. J., Hopkins, M., Kimmel, B. M., Koberna, S., & Montie, C. A. (2014). How Cleveland Clinic used TDABC to improve value. Healthcare Financial Management, 68(6), 84–88.
  • Duckett, S., & Swerissen, H. (1996). Specific purpose programs in human services and health: Moving from an input to an output and outcome focus. Australian Journal of Public Administration, 55(3), 7–17. https://doi.org/10.1111/j.1467-8500.1996.tb01218.x
  • Englund, H., & Gerdin, J. (2015). Developing enabling performance measurement systems: On the interplay between numbers and operational knowledge. European Accounting Review, 24(2), 277–303. https://doi.org/10.1080/09638180.2014.918517
  • Ezzamel, M., & Bourn, M. (1990). The roles of accounting information systems in an organization experiencing financial crisis. Accounting, Organizations and Society, 15(5), 399–424. https://doi.org/10.1016/0361-3682(90)90025-P
  • Free, C. (2007). Supply-chain accounting practices in the UK retail sector: Enabling or coercing collaboration? Contemporary Accounting Research, 24(3), 897–933. https://doi.org/10.1506/car.24.3.9
  • Ho, H., Hofmann, C., & Schwaiger, N. (2023). The Covid-19 pandemic and management controls. Accounting and Business Research, 53(5), 583–607. https://doi.org/10.1080/00014788.2023.2219158
  • Hopwood, A. G. (2009). The economic crisis and accounting: Implications for the research community. Accounting, Organizations and Society, 34(6), 797–802. https://doi.org/10.1016/j.aos.2009.07.004
  • Hsu, S. H. (2011). Cost information and pricing: Empirical evidence. Contemporary Accounting Research, 28(2), 554–579. https://doi.org/10.1111/j.1911-3846.2010.01051.x
  • Ippolito, A., Boni, S., Cinque, E., Greco, A., & Salis, S. (2016). Using time-driven activity-based costing to establish a tariff system for home health care services. Journal of Healthcare Management, 61(6), 436–447. https://doi.org/10.1097/00115514-201611000-00009
  • Janke, R., Mahlendorf, M. D., & Weber, J. (2014). An exploratory study of the reciprocal relationship between interactive use of management control systems and perception of negative external crisis effects. Management Accounting Research, 25(4), 251–270. https://doi.org/10.1016/j.mar.2014.01.001
  • Jordan, S., & Messner, M. (2012). Enabling control and the problem of incomplete performance indicators. Accounting, Organizations and Society, 37(8), 544–564. https://doi.org/10.1016/j.aos.2012.08.002
  • Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity-based costing. Harvard Business Review, 82(11), 131–150.
  • Keel, G., Savage, C., Rafiq, M., & Mazzocato, P. (2017). Time-driven activity-based costing in health care: A systematic review of the literature. Health Policy, 121(7), 755–763. https://doi.org/10.1016/j.healthpol.2017.04.013
  • Kenno, S. A., & Free, C. (2018). Fostering and forcing uses of accounting: Labour-management negotiations in the automotive crisis in Canada 2008–2009. Management Accounting Research, 39, 17–34. https://doi.org/10.1016/j.mar.2017.06.001
  • Kober, R., & Thambar, P. J. (2021). Coping with COVID-19: The role of accounting in shaping charities’ financial resilience. Accounting, Auditing & Accountability Journal, 34(6), 1416–1429. https://doi.org/10.1108/AAAJ-09-2020-4919
  • Krishnan, R., & Yetman, M. H. (2011). Institutional drivers of reporting decisions in nonprofit hospitals. Journal of Accounting Research, 49(4), 1001–1039. https://doi.org/10.1111/j.1475-679X.2011.00413.x
  • Krug, B., Van Zanten, A., Pirson, A.-S., Crott, R., & Borght, T. V. (2009). Activity-based costing evaluation of a [(18)F]-fludeoxyglucose positron emission tomography study. Health Policy, 92(2-3), 234–243. https://doi.org/10.1016/j.healthpol.2009.04.002
  • Labro, E. (2006). Analytics of costing system design. In A. Bhimani (Ed.), Contemporary issues in management accounting (pp. 217–242). Oxford University Press Inc.
  • Labro, E. (2015). Hobby horses ridden. Journal of Management Accounting Research, 27(1), 133–138. https://doi.org/10.2308/jmar-51060
  • Labro, E. (2018). Costing systems. Foundations and Trends® in Accounting, 13(3-4), 267–404. https://doi.org/10.1561/1400000058
  • Labro, E., & Vanhoucke, M. (2007). A simulation analysis of interactions among errors in costing systems. The Accounting Review, 82(4), 939–962. https://doi.org/10.2308/accr.2007.82.4.939
  • Lawson, R. A. (2005). The use of activity based costing in the healthcare industry: 1994 vs. 2004. Research in Healthcare Financial Management, 10(1), 77.
  • Lehtonen, T. (2007). DRG-based prospective pricing and case-mix accounting—exploring the mechanisms of successful implementation. Management Accounting Research, 18(3), 367–395. https://doi.org/10.1016/j.mar.2006.12.002
  • Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., & Demirag, I. (2022). The pervasive role of accounting and accountability during the COVID-19 emergency. Accounting, Auditing & Accountability Journal, 35(1), 1–19. https://doi.org/10.1108/AAAJ-10-2021-5493
  • Maher, M. W., & Marais, M. L. (1998). A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis. Journal of Accounting Research, 36(1), 129–142. https://doi.org/10.2307/2491324
  • Makrygiannakis, G., & Jack, L. (2016). Understanding management accounting change using strong structuration frameworks. Accounting, Auditing & Accountability Journal, 29(7), 1234–1258. https://doi.org/10.1108/AAAJ-08-2015-2201
  • Merchant, K. A., & Van der Stede, W. A. (2006). Field-based research in accounting: Accomplishments and prospects. Behavioral Research in Accounting, 18(1), 117–134. https://doi.org/10.2308/bria.2006.18.1.117
  • Miller, P., & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(7), 631–647. https://doi.org/10.1016/0361-3682(93)90047-A
  • Nikidehaghani, M., & Cortese, C. (2021). (Job)Keeping up appearances. Accounting, Auditing & Accountability Journal, 34(6), 1502–1512. https://doi.org/10.1108/AAAJ-08-2020-4862
  • Northcott, D., & Llewellyn, S. (2003). The ‘ladder of success’ in healthcare: the UK national reference costing index. Management Accounting Research, 14(1), 51. https://doi.org/10.1016/S1044-5005(02)00032-X
  • Parker, L. D. (2020). The COVID-19 office in transition: Cost, efficiency and the social responsibility business case. Accounting, Auditing & Accountability Journal, 33(8), 1943–1967. https://doi.org/10.1108/AAAJ-06-2020-4609
  • Passetti, E. E., Battaglia, M., Bianchi, L., & Annesi, N. (2021). Coping with the COVID-19 pandemic: The technical, moral and facilitating role of management control. Accounting, Auditing & Accountability Journal, 34(6), 1430–1444. https://doi.org/10.1108/AAAJ-08-2020-4839
  • Pavlatos, O., & Kostakis, H. (2015). Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting, 31(1), 150–164. https://doi.org/10.1016/j.adiac.2015.03.016
  • Pearson, C. M., & Clair, J. A. (1998). Reframing crisis management. The Academy of Management Review, 23(1), 59–76. https://doi.org/10.2307/259099
  • Pizzini, M. J. (2006). The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society, 31(2), 179–210. https://doi.org/10.1016/j.aos.2004.11.001
  • Puxty, A. G. (1997). Accounting choice and a theory of crisis: The cases of post-privatization British Telecom and British Gas. Accounting, Organizations and Society, 22(7), 713–735. https://doi.org/10.1016/S0361-3682(96)00019-0
  • Reid, G. C., & Smith, J. A. (2000). The impact of contingencies on management accounting system development. Management Accounting Research, 11(4), 427–450. https://doi.org/10.1006/mare.2000.0140
  • Rikhardsson, P., Rohde, C., Christensen, L., & Batt, C. E. (2021). Management controls and crisis: Evidence from the banking sector. Accounting, Auditing & Accountability Journal, 34(4), 757–785. https://doi.org/10.1108/AAAJ-01-2020-4400
  • Sargiacomo, M. (2015). Earthquakes, exceptional government and extraordinary accounting. Accounting, Organizations and Society, 42, 67–89. https://doi.org/10.1016/j.aos.2015.02.001
  • Sargiacomo, M., Corazza, L., D'Andreamatteo, A., Dumay, J., & Guthrie, J. (2021). COVID-19 and the governmentality of emergency food in the City of Turin. Accounting, Auditing & Accountability Journal, 34(6), 1457–1470. https://doi.org/10.1108/AAAJ-09-2020-4926
  • Simons, R. (1994). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Review Press.
  • Smet, M. (2002). Cost characteristics of hospitals. Social Science & Medicine, 55(6), 895–906. https://doi.org/10.1016/S0277-9536(01)00237-4
  • Stobart, A., & Duckett, S. (2022). Australia's response to COVID-19. Health Economics, Policy and Law, 17(1), 95–106. https://doi.org/10.1017/S1744133121000244
  • Tan, S. S., Rutten, F. F. H., van Ineveld, B. M., Redekop, W. K., & Hakkaart-van Roijen, L. (2009). Comparing methodologies for the cost estimation of hospital services. The European Journal of Health Economics, 10(1), 39–45. https://doi.org/10.1007/s10198-008-0101-x
  • Tan, S. S., Serden, L., Geissler, A., van Ineveld, M., Redekop, K., Heurgren, M., & Hakkaart-van Roijen, L. (2011). DRGs and cost accounting: Which is driving which? In R. Busse, A. Geissler, W. Quentin, & M. Wiley (Eds.), Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals (pp. 59–74). Open University Press.
  • Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171–185. https://doi.org/10.1016/j.mar.2012.04.003
  • Van der Hauwaert, E., Hoozée, S., Maussen, S., & Bruggeman, W. (2022). The impact of enabling performance measurement on managers’ autonomous work motivation and performance. Management Accounting Research, 55, 100780. https://doi.org/10.1016/j.mar.2021.100780
  • Vogl, M. (2013). Improving patient-level costing in the English and the German ‘DRG’ system. Health Policy, 109(3), 290–300. https://doi.org/10.1016/j.healthpol.2012.09.008
  • Weick, K. E. (1988). Enacted sensemaking in crisis situations. Journal of Management Studies, 25(4), 305–317. https://doi.org/10.1111/j.1467-6486.1988.tb00039.x
  • Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publishing Inc.