Accounting and the Sequestration of Customer Experience

OPEN ARCHIVE

Union Jack
Dannebrog

Accounting and the Sequestration of Customer Experience

Vis flere oplysninger

Titel: Accounting and the Sequestration of Customer Experience
The Social Life of a Customer Survey in Healthcare
Forfatter: Pflueger, Dane
Resume: The customer survey has become increasingly central to accounting and accountability as pressures to make organizations and professionals more responsive to their customers has intensified over the past twenty years. Yet, the significance and effects of the addition of the survey technology and technique to practices of accounting has hitherto been overlooked. This paper begins to close this research gap by investigating what happens on and around the survey to remake it as central to accounting in healthcare. This paper shows the activities to account for the customer and to make organizations and professionals accountable to her through the survey to involve the ‘remanagerialization of the patient’—that is, the recreation of the patient as a customer with “experiences” uniquely capable of allowing healthcare providers to achieve distinctive managerial ends. This paper also shows these processes to involve the ‘sequestration of customer experience’. Accounting comes to express the customer’s view, and the customer’s view becomes an expression of accounting. This connectivity provides an ontological security and a moral vacuity: it at once establishes control over the experiences of customers and at the same time removes the full breadth of these experiences from organizational life. The intertwining of the survey with accounting, as such, is shown not to entail simply the adoption of a new technology, but rather the wholesale remaking of system to give a voice to the customer and allow her to be heard. Illumination of the processes by which such a system emerged provides insights into accounting change and means of accounting more successfully for customers.
URI: http://hdl.handle.net/10398/9211
Dato: 2015-11-09
Note: Paper presented at IPA Conference 2015: Interdisciplinary Perspectives on Accounting Conference. jul. 8-10, 2015. Stockholm, Sweden

Creative Commons License This work is licensed under a Creative Commons License.

Filer Størrelse Format Vis
Pflueger.pdf 640.9Kb PDF Vis/Åbn Conference paper

Dette dokument findes i følgende samling(er)

Vis flere oplysninger