OSA seminar by Margit Malmmose & Dane Pflueger

Accounting as a mode of writing: Financial managers and struggles with quality in Danish healthcare

Info about event

Time

Wednesday 20 January 2021,  at 10:00 - 11:00

Location

via Zoom

Organizer

Department of Management, OSA Section

Zoom link: https://aarhusuniversity.zoom.us/j/63455416010


On 20 January at 10:00 via Zoom, Margit Malmmose & Dane Pflueger will give a seminar entitled

Accounting as a mode of writing: Financial managers and struggles with quality in Danish healthcare

Abstract
This paper investigates the way in which financial managers engage with quality in Danish healthcare between the years 2010 and 2015. An analysis of the changing modes of accounting for quality in terms of Foucault’s axes of power and knowledge is supplemented by the ethical axis. Analyzing the co-existence of a quality as a moral code and ethical possibility provides novel insights into the way that accounting contributes to social and organizational life. Neither ‘all’ nor ‘other’ to care and to quality, accounting is shown to be a means of writing and reading about care differently. Exploring the different possibilities for accounting as a mode of writing, we illuminate factors that allow for or inhibit a better way toward quality. More generally, this research extends and shows the unique benefits of complementing Foucauldian frameworks of power and truth with that of ethics in order to better understand the contemporary effects of accounting.