Casemix accounting systems and medical coding:organisational actors balanced on "leaky black boxes"

Lowe, Alan D. (2001). Casemix accounting systems and medical coding:organisational actors balanced on "leaky black boxes". Journal of Organizational Change Management, 14 (1), pp. 79-100.

Abstract

The adoption of DRG coding may be seen as a central feature of the mechanisms of the health reforms in New Zealand. This paper presents a story of the use of DRG coding by describing the experience of one major health provider. The conventional literature portrays casemix accounting and medical coding systems as rational techniques for the collection and provision of information for management and contracting decisions/negotiations. Presents a different perspective on the implications and effects of the adoption of DRG technology, in particular the part played by DRG coding technology as a part of a casemix system is explicated from an actor network theory perspective. Medical coding and the DRG methodology will be argued to represent ``black boxes''. Such technological ``knowledge objects'' provide strong points in the networks which are so important to the processes of change in contemporary organisations.

Publication DOI: https://doi.org/10.1108/09534810110367110
Divisions: Aston Business School > Accounting
Aston Business School > Accounting Research Group
Uncontrolled Keywords: case studies,accounting,black box,coding,health care,New Zealand
Published Date: 2001

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