Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

Purpose This paper examines the historical background of accountingization, colonization and hybridization in health services by exploring relationship between hospital accounting clinical medicine Britain late 1960s early 2000s. Design/methodology/approach The draws on an analysis professional journals, government reports other documentary sources relating to medical developments. It is informed Abbott's sociology professions Eyal's expertise. Findings shows that not only accountants but also elements within profession sought make practice more visible, calculable standardized, attempts interacted a mutually reinforcing manner. Consequently, it argues movement towards forms quantification made open economic calculation, which underpinned reforms or services. Originality/value demonstrates fuller understanding public sector can be developed if we examine their mutual interactions rather than restricting ourselves analyzing accounting's effects professions. moreover illustrates instances intraprofessional conflict inter-professional cooperation, expertise suggests while have curbed power professionals, they enhanced