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Researching accounting in health care: considering the nature of academic contribution
Author(s) -
Chapman Christopher S.
Publication year - 2015
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12142
Subject(s) - rigour , argument (complex analysis) , corporate governance , activity based costing , work (physics) , health care , engineering ethics , public relations , epistemology , sociology , political science , accounting , positive economics , business , economics , engineering , medicine , management , law , mechanical engineering , philosophy
As academics we naturally seek to address interesting and important questions. Our concerns for rigour drive us to work from generally accessible preoccupations towards more narrowly and precisely defined questions however. Such specialisation is properly understood as a source of strength in our knowledge. The growing impact of governance mechanisms surrounding journal rankings threatens this strength by attacking our abilities to produce, but also to integrate, the specialised contributions that we make however. This article will expand upon this basic argument and further elaborate it through a discussion of the academic literature around costing in health care.