Journal article
Boundary management and accounting visibility in social services: A case study
Accounting & Finance, Vol.61(4), pp.5377-5401
2021
Abstract
This paper examines how accounting systems are disseminated in different ways as organisations seek to use accounting information to manage social services across organisational boundaries. Drawing upon qualitative field research within a New Zealand community‐care provider and using the literature on bounded management and accounting visibility, our findings reveal that the government's increasing screening and monitoring of social support services create an extra burden on carers and families. We reflect on how internal accounting practices only capture the visible costs endured by government‐funded programmes, ignoring a significant part of disability care costs incurred by family members and other carers.
Details
- Title
- Boundary management and accounting visibility in social services: A case study
- Authors/Creators
- M. Alam (Author/Creator) - Murdoch UniversityZ. Hoque (Author/Creator) - La Trobe University
- Publication Details
- Accounting & Finance, Vol.61(4), pp.5377-5401
- Publisher
- Blackwell Publishing Inc.
- Identifiers
- 991005543775907891
- Copyright
- © 2021 Accounting and Finance Association of Australia and New Zealand
- Murdoch Affiliation
- School of Management and Governance
- Language
- English
- Resource Type
- Journal article
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InCites Highlights
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- Collaboration types
- Domestic collaboration
- Citation topics
- 6 Social Sciences
- 6.3 Management
- 6.3.343 Organizational Theory
- Web Of Science research areas
- Business, Finance
- ESI research areas
- Economics & Business