This paper examines how accounting systems are disseminated in different ways as organisations seek to use accounting information to manage social services across organisational boundaries. Drawing upon qualitative field research within a New Zealand community‐care provider and using the literature on bounded management and accounting visibility, our findings reveal that the government's increasing screening and monitoring of social support services create an extra burden on carers and families. We reflect on how internal accounting practices only capture the visible costs endured by government‐funded programmes, ignoring a significant part of disability care costs incurred by family members and other carers.

中文翻译：

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社会服务中的边界管理和会计可见性：一个案例研究

本文探讨了在组织寻求使用会计信息来管理跨组织边界的社会服务时，如何以不同的方式传播会计系统。根据新西兰社区护理服务提供者的定性实地研究，并使用有关有限管理和会计可见性的文献，我们的发现表明，政府对社会支持服务的日益筛选和监控给护理人员和家庭带来了额外负担。我们在反思内部会计惯例如何仅记录政府资助计划所承受的可见费用时，却忽略了家庭成员和其他看护人所产生的残疾护理费用的很大一部分。