Modern Costing Innovations and Legitimation: A Health Care Study
This article is a study of the introduction of a modern costing technology – activity based costing (ABC) – into a health care organization which is undergoing change. The transformation of this organization is of particular interest as it focused on the experience of a service which had always existed by collecting blood, which is given as a free donation (the gift), and which is then converted into a variety of health care products. (more…)
