Affiliation:
1. Christopher Chapman is a Professor at the Imperial College London Business School, Anja Kern is a Visiting Researcher at the Imperial College London Business School and an Affiliated Researcher at Copenhagen Business School, and Aziza Laguecir is an Assistant Professor at Laval University and an Affiliated Researcher at Kedge Business School.
Abstract
SYNOPSIS
The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between a dominant element of the contemporary healthcare context, i.e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked with specific skill sets from management accountants and brings other jurisdictions (e.g., clinical coding) to bear on costing practice. These factors contribute to the fragmentation of the jurisdiction of management accounting.
Publisher
American Accounting Association
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