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Topic 5 Reading A Hybrid Profession – The Acquisition Of Management Accounting Expertise By Medical Professionals Notes

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"A hybrid profession - the acquisition of management accounting expertise by medical professionals" (Kurunmaki, 2004)

"A hybrid profession - the acquisit on of management account ng expert se by medical professionals" (Kurunmaki, 2004) Introduction

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Between 1990 and 1995, the set of practices and legitimated competencies that made up the domain of medical expertise in Finland was enlarged and transformed

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Calculative expertise became part of the repertoire of practices that doctors could deploy o Preparation of budgets, the calculation of costs and the setting prices

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Abstract knowledge is held to provide the key to winning jurisdictional disputes and surviving the unending competitive game

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"surely accounting is today far more socially important than medicine" (Abbott, 1988)

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greater attention should be paid to the roles of techniques and their ability between professional groups, rather than focusing almost exclusively on abstract knowledge

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The context of NPM reforms in Finland, where overt interprofessional competition between accountants and medicine professional ahs been absent

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Notion of an "assemblage" (Miller and O'Leary, 1994), a temporarily stabilized set of relations formed among diverse actors, agents and practices, is proposed as a way of helping us to analyse the components that interprofessional relations are composed of and that result in hybridization rather than competition

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In some contexts the tools of the management accountant can equally be acquired by other professional groups

Health care reforms: the emergence of a hybrid profession

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Attempts to transform the activities of healers into numbers that would make medicine calculable began in earnest in the 1960s (Rose & Miller, 1992)

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Greater accountability, better management, and a more efficient use of resources were increasingly demanded from all public service providers (Hopwood, 1984)

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Wastefulness, arising from inadequate managerial and accounting systems, became the focus

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In hospitals, where the institutional culture had typically been marked by the dominance of medical professional, and where the role of accountants had been limited to the secondary obligations of budgetary control (Orton and Weick, 1990), substantial change was envisaged (Lapsley, 1992)

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The comprehensive administrative reorganizations that followed were not unique, but have been described as a characteristic feature of 20 th century bureaucratic life (March and Olson, 1983)

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Public sector budgeting procedures have frequently been the focus of such reforms (Jonsson, 1982)

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Results management initiatives is a label used to describe the Management by Objectives programmes launched in numerous public service settings in the mid 1980s

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