VARIABLE HOSPITAL ACCOUNTING PRACTICES - ARE THEY FAIR FOR THE NURSING DEPARTMENT

Hospital accounting practices, in relation to nursing departments, are reviewed. Nursing departments lack a distinct identity as an organiza tional subentity for accounting purposes. Nursing, the main product of hospitals, is an ''expense only'' item. The authority and responsibil ity to incur and limit expense is uniquely withheld from the nursing d epartment. Social factors that might explain these accounting practice s are examined.