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In recent years substantial research effort has been applied to the study of the introduction of accounting logics into medical practice, but little of that effort has been applied to the area of the prescribing of medicines, especially in the hospital setting. In this paper, the authors use the sociology of the professions as a lens to analyse how policy and managerial initiatives promoting cost and budgetary concerns have affected medical jurisdiction and prescribing practice within the setting of Scottish acute hospitals. Findings suggest that the introduction of accounting logic is shrinking medical jurisdiction and stratifying the profession within the hospital setting.
This paper has been accepted in February 2013 for publication in Financial Accountability and Management.