European Financial and Accounting Journal 2022, 17(3):49-69 | DOI: 10.18267/j.efaj.275

Case-Mix Accounting System Design in Social and Health Care Sector – The Mechanisms of Hybridization

Henri Teittinen1, Janina Männikkö2
1 University of Eastern Finland, Faculty of Social Sciences and Business Studies, UEF Business School, Kuopio, Finland
2 Seinäjoki University of Applied Science, Faculty of Business, Seinäjoki, Finland

The purpose of this paper is to explore the design process of a case-mix accounting system. Particularly, we focus on hybridization, highlighting how nonfinancial staff became involved and interested in case-mix accounting. This study is a qualitative case study, illustrating the case-mix accounting system design in one case organization. We identified authority, competence, rhetorical, and scoring mechanisms. The authority mechanism provides the basis for the design of the case-mix accounting system; the competence mechanism supports the ability of personnel to participate in service design; the rhetorical mechanism makes things more vernacular; and the scoring mechanism defines and categorizes but also supports management control. Our results support also practical implications in management control in the social and health care sector.

Keywords: Case-Mix Accounting, Hybridization, Social and Health Care Sector
JEL classification: M41

Published: December 31, 2022  Show citation

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Teittinen, H., & Männikkö, J. (2022). Case-Mix Accounting System Design in Social and Health Care Sector – The Mechanisms of Hybridization. European Financial and Accounting Journal, 17(3), 49-69. doi: 10.18267/j.efaj.275
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