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Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service.

Authors :
Pflueger, Dane
Pedersen, Kirstine Zinck
Source :
European Accounting Review; Sep2023, Vol. 32 Issue 4, p875-902, 28p
Publication Year :
2023

Abstract

This paper describes the historical emergence of an accountable quality in public policies and reforms of the UK National Health Service: that is a notion of quality which is expressed through accounting and other formal measurement and management devices. It also specifies the idealized subject of an accountable quality, homo qualitus, and attends to instances of his/her incomplete realization. Doing so contributes to the problematization and rethinking of the way that accounting, professionalism, and the relationship between the two, are often understood. It shows that an accountable quality involves attempts to transform accounting from something external to, and imposed upon, or selectively adopted by, medical professionals into a measure of, in principle, any healthcare workers' individual enthusiasm for, and commitment toward, quality itself. The incomplete nature of this transformation offers insights into complex ways in which discourse and practice may interact. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
09638180
Volume :
32
Issue :
4
Database :
Complementary Index
Journal :
European Accounting Review
Publication Type :
Academic Journal
Accession number :
171338748
Full Text :
https://doi.org/10.1080/09638180.2022.2035789