The diagnosis-related group-prospective payment system and the problem of the government of rationing health care to the elderly

Article Abstract:

The impact of accounting in the indirect government of socio-economic life is analyzed. The relationship between governmentality and accounting is illustrated by the introduction of Medicare in 1965 as part of Pres. Lyndon B. Johnson's Great Society Program and of the Diagnosis Related Group-Prospective Payment System as part of Pres. Ronald Reagan's Tax Equity and Fiscal Responsibility Act. The analysis shows that the process of government may also be implemented through multiple intermediaries even though government agencies appear to directly govern the relationship between communities and goods. It also draws attention to accounting as a tool of distributive government and to the interaction among the techniques of government and the political and social discourses of the time.

Care and treatment, Aged, Elderly, Medical care, Political aspects, Health services administration, Political science

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The birth of clinical accounting: a study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals

Article Abstract:

The turn of the 20th century and the late 1960s and 1970s were marked with several transformations in accounting techniques for US hospitals. The development of accounting thought and practice as a result of these transformations is examined in a historical and social perspective. Data was derived from two Boston hospitals, Massachusetts General Hospital and Boston City Hospital. Cost control measures in accounting practices characteristic of the 1960s were also evident during 1983. This year was marked by cost effective accounting practices that were technologically innovative, as illustrated by Medicare's implementation of a prospective payment system for its diagnosis related group. Discursive structures were used in the analysis of these accounting transformations.

Hospitals, Admin. of social & manpower programs, History, Accounting and auditing, Medicare, Diagnosis related groups

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The taxman cometh: some observations on the interrelationship between accounting and Inland Revenue practice

Article Abstract:

The UK Internal Revenue (IR) takes an active interest in commercial business' activities for the purpose of ensuring compliance with tax laws. To increase the visibility of businesses' financial transactions, the IR scrutinizes organizations and their accounting practices, employing such techniques as categorization, registration, and surveillance. Research reveals that these techniques and the threat of legal action influences the development and practice of accounting practices, linking the accounting practices of businesses to the IR's interests.

United Kingdom, Methods, Taxation, United Kingdom. Board of Inland Revenue, Great Britain

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