DO DOCTORS DO ACCOUNTING?: ACCOUNTING AS SOCIAL AND INSTITUTIONAL PRATICE IN MEDICAL PROFESSION

Abstract

This study aims to understand and analyze the implementation of accounting in the medical profession through social and institutional approaches to increase doctors’ awareness and willingness to manage their personal finances. This qualitative research investigates phenomena occurring in a specific research object, deemed capable of explaining accounting practices within medical profession, particularly among specialist doctors affiliated with the Indonesian Pediatrician Association (IDAI) in the East Java working area. The evidence used in this qualitative methodology includes documents, interviews, observations, and in some situations, participant observation. Data collection was conducted using documentation of both primary and secondary data. The findings indicate that regarding accounting as a social practice, doctors are obligated to record all patient medical activities and are responsible for financial records used to calculate their professional income tax. From the perspective of accounting as an institutional practice, doctors affiliated with the IDAI professional organization are obliged to report on competency development as medical science continues to evolve, and must report the acquisition of continuing professional development (CPD) point to renew their medical practice license.