Accounting systems and systems of accountability in the New Zealand health sector
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 December 1997
Abstract
Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant structures of signification, legitimation and domination. By categorizing various modes or types of social change, and providing analytical means of clarifying social systems, Giddens’s structuration theory is enabling of empirical study. Accounting systems contribute to the binding of time and space in some circumstances, yet can play a part in major discontinuities and disruptions to institutionalized procedures and practices in other circumstances.
Keywords
Citation
Lawrence, S., Alam, M., Northcott, D. and Lowe, T. (1997), "Accounting systems and systems of accountability in the New Zealand health sector", Accounting, Auditing & Accountability Journal, Vol. 10 No. 5, pp. 665-683. https://doi.org/10.1108/09513579710194036
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited