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Selected Works

Ciorstan Smark

Selected Works

Accounting

Articles 1 - 2 of 2

Full-Text Articles in Business

Schizophrenia – The Costs, Ciorstan J. Smark Apr 2012

Schizophrenia – The Costs, Ciorstan J. Smark

Ciorstan Smark

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


Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo Apr 2012

Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo

Ciorstan Smark

ABSTRACT: This research focuses on New South Wales’ process of deinstitutionalisation using a Foucauldian lens. By using this filtering process, this research aims to highlight the interchange between the concepts of power and knowledge as two vital and interrelated forces. These forces are seen as dominant forces within the process of deinstitutionalisation in New South Wales. The introduction of the policy of deinstitutionalisation is found to have highlighted the need for accounting and financial information to be distanced from the economic rationalist calculus in order that better policy decisions are made. The case study further explores some of the societal …