Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups

John Ayuk Enombu; Pawan Adhikari

doi:10.1080/09540962.2022.2087942

Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups

John Ayuk Enombu, Pawan Adhikari

School of Economics, Finance and Accounting

Essex Business School

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

53 Downloads (Pure)

Abstract

This article discusses how clinicians acquire accounting literacy informally by working alongside accountants, highlighting how participation in different activities situated within specific contexts fosters informal learning. Data were gathered from interviews, document analysis and participant observation. The study has identified three processes of acquiring accounting information informally; attachment to managers, hearing the same information repeatedly and participation in goal-driven activities. Interdependency between the clinicians and accountants and their shared version have been the two key factors in clinical commissioning groups (CCG) facilitating the informal learning process.

Original language	English
Pages (from-to)	558-564
Number of pages	7
Journal	Public Money and Management
Volume	42
Issue number	7
Early online date	22 Jun 2022
DOIs	https://doi.org/10.1080/09540962.2022.2087942
Publication status	E-pub ahead of print - 22 Jun 2022

Bibliographical note

This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Keywords

Accounting information
Clinical Commissioning Groups (CCGs)
informal learning
situated learning theory

ASJC Scopus subject areas

General Business,Management and Accounting
Sociology and Political Science
Public Administration

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10.1080/09540962.2022.2087942Licence: CC BY

PublishedFinal published version, 204 KBLicence: CC BY

Cite this

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Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups

Abstract

Bibliographical note

Keywords

ASJC Scopus subject areas

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