title: Accounting in action in the New Zealand health reform process: an analysis informed by a specific case study of a major health provider

authors: Lowe, Alan

abstract: This thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The field research consisted of primarily unstructured and semi-structured interviews and documentary analysis. I present the research in the later part of the thesis from a constructionist, interpretive perspective. This consists of richly descriptive case studies of aspects of the change process as it has impacted upon the research site. The themes of the analysis are related, at the macro level, to the resurrection of neoclassical economics policies and the relative ascendancy of free market solutions. The process through which areas of knowledge and in this case particularly public policy become problematised is explicated.

My research attempts to describe the experiences and perceptions of medical and managerial\financial staff at a work unit level within a single hospital. A part of this process has involved investigation of the implementation of traditional accounting technologies in unfamiliar environments. The research is primarily concerned to elaborate upon the social context of accounting systems implementation using theoretical insights derived from Latour (particularly: 1987, 1993). The research has sought to explicate the change process as a process of translation. Traditional accounting techniques have been explicated as “black box” technology with which the organisation has been redefined in economic terms. 

In the study, the power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al, 1992), is central to understanding the role of accounting systems as technology. Drawing from the work of Latour helps to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. The research contributes in explicating the relevance of Latour’s rules of method, and underlying theoretical framework for an organisational analysis focusing upon accounting. Latour uses a very general conception of technology which encompasses anything emerging from what he terms the process of “translation”. In this context Latour uses the term to refer to the production or “fabrication” of “quasi-objects”. This is most easily seen as consisting of the physical objects which “populate our western societies”, but for Latour also includes inscriptions and “facts/artefacts”. I regard accounting and information systems as consisting of mixtures (or perhaps “collectives”) of technological quasi-objects in this very general sense.

The focus of the research has been upon the identification of problems, the choice of accounting techniques and their implementation. Together with other devices the use of accounting techniques may be seen as a central part of the process through which change is made acceptable within the organisation. Supporters are enrolled into the change process in part by being exposed to the accounting inscriptions which are used to represent the cost and profit “reality” of their unit and the whole organisation. The research process has involved detailed investigation on a case by case basis to enable a thorough description of the accounting techniques being put in place.

The title of the thesis is based on Latour (1987) "Science in Action". Conventions developed in Actor Network Theory might suggest my title would be better understood as "Accounting as Actant" but it seems to me that Latour was clearly aware of this same point when he chose this title for his book.

text: Accounting in action in the New Zealand health reform process: an analysis informed by a specific case study of a major health provider This thesis constitutes an empirical study of accounting in action, focussing attention on patient based cost systems. The thesis contributes an in depth understanding of the mobilisation of casemix and related information systems at a large regional hospital, Health Waikato (HW), in the centre of the North Island of New Zealand. The field research consisted of primarily unstructured and semi-structured interviews and documentary analysis. I present the research in the later part of the thesis from a constructionist, interpretive perspective. This consists of richly descriptive case studies of aspects of the change process as it has impacted upon the research site. The themes of the analysis are related, at the macro level, to the resurrection of neoclassical economics policies and the relative ascendancy of free market solutions. The process through which areas of knowledge and in this case particularly public policy become problematised is explicated.

My research attempts to describe the experiences and perceptions of medical and managerial\financial staff at a work unit level within a single hospital. A part of this process has involved investigation of the implementation of traditional accounting technologies in unfamiliar environments. The research is primarily concerned to elaborate upon the social context of accounting systems implementation using theoretical insights derived from Latour (particularly: 1987, 1993). The research has sought to explicate the change process as a process of translation. Traditional accounting techniques have been explicated as “black box” technology with which the organisation has been redefined in economic terms. 

In the study, the power of accounting in the translation and inscription of data (the fabrication of accounting systems per Preston et al, 1992), is central to understanding the role of accounting systems as technology. Drawing from the work of Latour helps to provide a frame of reference to allow an assimilation of disparate changes and influences as they have come to affect the health sector at a national level, within New Zealand, and also at an organisational level, within a large regional health provider. The research contributes in explicating the relevance of Latour’s rules of method, and underlying theoretical framework for an organisational analysis focusing upon accounting. Latour uses a very general conception of technology which encompasses anything emerging from what he terms the process of “translation”. In this context Latour uses the term to refer to the production or “fabrication” of “quasi-objects”. This is most easily seen as consisting of the physical objects which “populate our western societies”, but for Latour also includes inscriptions and “facts/artefacts”. I regard accounting and information systems as consisting of mixtures (or perhaps “collectives”) of technological quasi-objects in this very general sense.

The focus of the research has been upon the identification of problems, the choice of accounting techniques and their implementation. Together with other devices the use of accounting techniques may be seen as a central part of the process through which change is made acceptable within the organisation. Supporters are enrolled into the change process in part by being exposed to the accounting inscriptions which are used to represent the cost and profit “reality” of their unit and the whole organisation. The research process has involved detailed investigation on a case by case basis to enable a thorough description of the accounting techniques being put in place.

The title of the thesis is based on Latour (1987) "Science in Action". Conventions developed in Actor Network Theory might suggest my title would be better understood as "Accounting as Actant" but it seems to me that Latour was clearly aware of this same point when he chose this title for his book.

year: 1997

title: Electric Fence to PC Wireless Radio Frequency Communications Interface

authors: Gomez Poo, David Fernando

subjects: electric fence

abstract: Electric fencing is commonly used on New Zealand's farms. Modern technology is used in farm management systems to solve old farming problems in a more efficient and simple way. Engineers have researched the use of the electric fence as a communication medium and new technologies based on transmission line theory are used at present to monitor and troubleshoot problems occurring in electric fences. The next stage of the development is to use wireless devices to accomplish those same tasks from remote locations. 

This project aims to develop a prototype that provides a wireless link between an electric fence and a personal computer in a remote location. This prototype is expected to prove concepts that lead to the future design of useful, marketable products. The project was supported by Gallagher Electronics and is implemented using their existing products where possible.

text: Electric Fence to PC Wireless Radio Frequency Communications Interface Electric fencing is commonly used on New Zealand's farms. Modern technology is used in farm management systems to solve old farming problems in a more efficient and simple way. Engineers have researched the use of the electric fence as a communication medium and new technologies based on transmission line theory are used at present to monitor and troubleshoot problems occurring in electric fences. The next stage of the development is to use wireless devices to accomplish those same tasks from remote locations. 

This project aims to develop a prototype that provides a wireless link between an electric fence and a personal computer in a remote location. This prototype is expected to prove concepts that lead to the future design of useful, marketable products. The project was supported by Gallagher Electronics and is implemented using their existing products where possible.

year: 2006

title: Contextualizing street homelessness in New Zealand: A case study approach

authors: Groot, Shiloh Ann Maree

subjects: homelessness

abstract: Homelessness is commonly associated with large urban settings. For people who sleep on the streets it encompasses experiences of stigma, regulation and displacement, marginalization, violence, loneliness, and bodily decline. This thesis addresses the lack of research into the everyday practices of homeless people in New Zealand through a detailed exploration of the experiences of four homeless people. Through critically engaging with relevant scholarly literature this study documents the importance of human fortitude, agency, and meaningful social engagements in the lives of homeless people. Attention is given to how four homeless people (Brett, Daniel, Joshua and Ariā) construct place-based identities and the relational, spatial and material dimensions of homelessness, which are central to participants’ everyday lives. Participants were recruited through experienced community workers at the Auckland City Mission. A case-based ethnographic approach was used to engage with participants through volunteer work, direct observations, biographical interviews, photo-production projects, and photo-elicitation interviews. Workshops with staff on each case study were conducted to bridge the divide between critical scholars and community groups through advocacy and joint action. The analysis considers each case in turn. Brett differentiates himself from other homeless people and works to find space for himself to gain respite and solitude. Daniel engages in domestic practices on the streets that are commonly associated with home-making, such as decorating a physical space with personal objects and cultivating a sense of place, routine, comfort, and familiarity. Joshua immerses himself in a street family and forms close relationships with other homeless people that provide him with a sense of belonging, purpose, connection, support and responsibility. Ariā exemplifies how Māori cultural practices can enrich and mould a person’s efforts to retain a positive sense of self while homeless. Māori cultural concepts relating to caring, leadership, unity, relationships, spirituality, history and place are evoked to ground understandings of Ariā’s everyday life. Strategies for making a life on the streets involves Brett, Daniel, Joshua and Ariā working to maintain a sense of self and place in the face of adversity. A core finding from this research relates to the resilience of these participants, which spans personal and relational dimensions and extends to the social and physical environment.

text: Contextualizing street homelessness in New Zealand: A case study approach Homelessness is commonly associated with large urban settings. For people who sleep on the streets it encompasses experiences of stigma, regulation and displacement, marginalization, violence, loneliness, and bodily decline. This thesis addresses the lack of research into the everyday practices of homeless people in New Zealand through a detailed exploration of the experiences of four homeless people. Through critically engaging with relevant scholarly literature this study documents the importance of human fortitude, agency, and meaningful social engagements in the lives of homeless people. Attention is given to how four homeless people (Brett, Daniel, Joshua and Ariā) construct place-based identities and the relational, spatial and material dimensions of homelessness, which are central to participants’ everyday lives. Participants were recruited through experienced community workers at the Auckland City Mission. A case-based ethnographic approach was used to engage with participants through volunteer work, direct observations, biographical interviews, photo-production projects, and photo-elicitation interviews. Workshops with staff on each case study were conducted to bridge the divide between critical scholars and community groups through advocacy and joint action. The analysis considers each case in turn. Brett differentiates himself from other homeless people and works to find space for himself to gain respite and solitude. Daniel engages in domestic practices on the streets that are commonly associated with home-making, such as decorating a physical space with personal objects and cultivating a sense of place, routine, comfort, and familiarity. Joshua immerses himself in a street family and forms close relationships with other homeless people that provide him with a sense of belonging, purpose, connection, support and responsibility. Ariā exemplifies how Māori cultural practices can enrich and mould a person’s efforts to retain a positive sense of self while homeless. Māori cultural concepts relating to caring, leadership, unity, relationships, spirituality, history and place are evoked to ground understandings of Ariā’s everyday life. Strategies for making a life on the streets involves Brett, Daniel, Joshua and Ariā working to maintain a sense of self and place in the face of adversity. A core finding from this research relates to the resilience of these participants, which spans personal and relational dimensions and extends to the social and physical environment.

year: 2010