RIS ID

15529

Publication Details

This article was originally published as: Smark, CJ, Costing Schizophrenia, Accounting Forum (Special Issue on Accounting for Healthcare Reform), December 2006, 30(4), 341-358. The original journal can be found here from Elsevier.

Abstract

This article looks at a particular subset of mental illness in Australia: schizophrenia, and reflects on how the direct costs that fall within the parametres of the health budget are privileged (inscribed), compared to how indirect costs that fall outside this boundary fail to be inscribed appropriately. This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.

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Link to publisher version (DOI)

http://dx.doi.org/10.1016/j.accfor.2006.08.005