Developing enabling cost information during the COVID-19 crisis
研究了澳大利亚新南威尔士州公立医院在新冠疫情期间如何计算和使用成本信息，以应对紧急且动态的资金需求，并分析了两种成本核算流程及其对内部和全局透明度的启示。
In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in public hospitals in New South Wales (NSW) Australia.This study analyses how various actors sought to respond to demands for cost information that was immediate, intense, and dynamic as the pandemic unfolded.In response, we observed two costing processes emerging.One focussed on the immediate pandemic funding requirements whilst the second addressed future activitybased funding requirements.The crisis created a situation in which matters present in business-as-usual costing practice became more visible.The four enabling design principles help us to theorise the complex interactions between how cost information might be constructed differently to relate to different purposes relating to both internal and global transparency.