Whether in the Swiss countryside or in a doctor's office in Boston, in German, English or French hospitals or within multinational organizations, with early vaccinations or with new pharmaceuticals from Big Pharma today, or in early modern Saxon mining towns or in Prussian military healthcare - for at least 500 years, accounting has been an essential part of medical practice with significant moral, social and epistemological implications. Covering the period between 1500-2000, the book examines in short case studies the importance of calculative practices for medicine in very different contexts. Thus, Accounting for Health offers a synopsis of the extent to which accounting not only influenced medical practices over centuries, but shaped modern medicine as a whole. This book is relevant to United Nations Sustainable Development Goal 3, Good health and well-being.
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Axel C. Hüntelmann is Research Fellow in the Institute for the History and Ethics of Medicine at the Charité - University of Medicine Berlin Oliver Falk is Research Fellow in the Institute of Biomedical Ethics and History of Medicine at the University of Zurich
For most people, accounting is closely associated with money and accumulation. This book suggests a much broader understanding of the concept – as a set of calculative practices and technologies that transform objects into manageable units and enable practices of reckoning, valuing, controlling, justifying, communicating or researching.
Applying its definition of accounting to the field of medicine, the book reveals the epistemological, social and moral dimensions involved. Making a living from medical treatment has serious ethical implications, as current debates about the economisation of medicine attest. But these debates rarely acknowledge that profiting from the pain and suffering of other people was as problematic in 1500 as it is today. Some versions of these patterns and problems have been with health and medicine for centuries – not only in the modern sense of economic efficiency, but also in a traditional sense of good medical practice and medical accountability.
Spanning a period of five-hundred years and covering various western institutional settings, Accounting for health provides a fascinating description of the ways calculative practices have affected medical knowledge.
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