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Submit a Manuscript to the Journal
Accounting Forum

For a Special Issue on
Accounting and Accountability Challenges in Healthcare Systems

Manuscript deadline
31 December 2022

Cover image - Accounting Forum

Special Issue Editor(s)

Massimo Sargiacomo, University G.d’Annunzio of Chieti-Pescara
[email protected]

Anja Kern, DHBW Mosbach University
[email protected]

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Accounting and Accountability Challenges in Healthcare Systems

Quite sometime has passed since the early investigations on the birth of clinical accounting (e.g. Bourn and Ezzamel, 1986; Abernethy and Stoelwinder, 1990; Preston, 1992), and yet there is still much to learn about the accounting and accountability practices in diverse healthcare organizations and societies. The Special Issue will focus on the major accounting and accountability challenges which are affecting different healthcare scenarios throughout the globe facing either new reforms, or the effects of already deployed reforms.

Topics may include, but are not limited to the following:

• The interconnections between cost-accounting, performance management (e.g. Gebreiter & Ferry, 2016) and payment systems (Chapman et al., 2014) as triggered by the never-ending search for efficiency vis-à-vis the limited amount of public monies (Chapman et al., 2010);
• Alternative forms of clinical accounting and reporting (e.g., Szczesny & Ernst, 2016) based on new patient-centered accounting information techniques, such as – for example - the Patient-Level Information and Costing System (e.g. Ellwood et al., 2015), Service Line Reporting, costing for the complete cycle forcare (Kaplan & Porter, 2011) and the costing for value concept (Porter, 2010) – as opposed to prior cost-accounting literature focused on DRG/case-mix/standard/reference costing (e.g., Llewellyn &Northcott, 2005);
• Accounting for full-cost pricing (e.g., Ellwood, 1996) that requires novel examination at national and regional levels;
• Accounting and organizational practices both for elderly diseases (e.g., Preston et al., 1997) and for psychiatric illnesses, as well as for disabled persons;
• Accounting and accountability challenges for the provision of healthcare in public prisons, and for the ‘poor’;
• Accounting and related hybridisation and legitimisation processes and procedures (e.g. Kurunmäki, 2004; Kurunmäki & Miller, 2006; Llewellyn, 2001);
• The role of accounting and accountability in healthcare infrastructures and/or facilities that are devoted to disaster relief (e.g., Sargiacomo, 2015) and global pandemics (e.g., Neu et al., 2010), Covid-19 included;
• Organisational resistance strategies to unwanted accounting and finance changes in the aftermath of major reforms (e.g., Broadbent et al., 2001).

Comparisons between countries (e.g., Jacobs, 2005) or between two or more public hospitals within the same country (e.g., Chua, 1995) are also invited, given the dearth of exisiting research. In addition, whilst the Special issue is open to to any theoretical paradigm, the use of alternative theoretical frameworks in comparison with prior seminal research (e.g. Latour by Preston et al., 1992; Institutional Theory by Covaleski et al., 1993; Foucault by Preston et al., 1997; Bourdieu by Kurunmäki, 1999) would be also much appreciated.

Authors are invited to contact the Guest Editors should they want to suggest a theme of inquiry or validate whether a research topic falls within the scope of the call for papers.

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Submission Instructions

Submission and deadlines
• All submissions to the Special Issue will be reviewed in accordance with Accounting Forum’s editorial process.
• The submission deadline for this special issue is December 31, 2022.
• The special issue is expected to be published in 2024.
• The Guest Co-Editors welcome enquiries and declarations of interest in submitting.

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