title: Shift in power to hospital accountants.
abstract: With the introduction of the Prospective Payment System, hospital accountants' role changed from reimbursement maximizers to an important role in decision making. Faced with increased competition, many hospitals are installing financial controls. Many hospitals are engaging in promotion and health awareness campaigns and expanding their services to stabilize income and reduce the effects of a changing environment. Thus, hospitals operate in a more competitive environment with much uncertainty. When faced with uncertainty, organizations often believe that they must convince society that their existence is legitimate. Increasing specialization and organizational complexity in healthcare professions have made the expert important. Experts, such as the role assumed by hospital accountants, maintain power because the organization depends on them for their special skills and information. Scarce resources coupled with uncertainty move hospital accountants as experts into the power equation in the changing control of the U.S. healthcare system. Since accountants often serve as monitors of scarce resources, information about the resource allocation directly affects the distribution of power. This places hospital accountants in a critical role of assisting their institutions in adapting to a new environment.
authors.affiliation: Fogelman College of Business & Economics, Memphis State University, TN 38152, USA.
authors.forename: L G
authors.initials: LG
authors.lastname: Rayburn
authors.forename: J M
authors.initials: JM
authors.lastname: Rayburn
mesh_terms: D000066:Accounting; D001318:Authoritarianism; D003659:Decision Making, Organizational; D004465:Economic Competition; D005377:Financial Management, Hospital / Q000191:economics / Q000639:trends*; D006739:Hospital Administration / Q000639:trends; D006801:Humans; D011209:Power, Psychological; D017009:Professional Autonomy; D011445:Prospective Payment System; D014481:United States