Physicians' hybridisation with accounting in public hospitals

Abstract

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Accounting information has become an integral partof management tools in public hospitals. FollowingCOVID-19, the crisis in the supply chain and the war inUkraine severely impacted the financing of public hospi-tals. In response to this multi- crisis environment, physi-cians have increased their awareness on an efficient useof scarce resources. This paper examines the intersectionbetween accounting and medical practice, taking intoaccount both the competing logics and the two prevail-ing models of medical practice. We develop a theoreticalframework to understand how these crises, and potentialfuture crises, influence the hybridisation of medical prac-tice with accounting principles