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Researching accounting in health care: Considering the nature of academic contribution

Research output: Contribution to journalArticle (Academic Journal)

Original languageEnglish
Pages (from-to)397-413
Number of pages17
JournalAccounting and Finance
Issue number2
DatePublished - 1 Jun 2015


As academics we naturally seek to address interesting and important questions. Our concerns for rigour drive us to work from generally accessible preoccupations towards more narrowly and precisely defined questions however. Such specialisation is properly understood as a source of strength in our knowledge. The growing impact of governance mechanisms surrounding journal rankings threatens this strength by attacking our abilities to produce, but also to integrate, the specialised contributions that we make however. This article will expand upon this basic argument and further elaborate it through a discussion of the academic literature around costing in health care.

    Research areas

  • Activity-based costing, Contribution, Health care, Journal ranking



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