Abstract

In this research, we delve into the distribution of accounting systems and their impact on the management of social services within various organizations. This inquiry has been carried out with the help of a case study based on a community care provider in KRG, referencing literature on constrained management and accounting visibility. An increasing level of government scrutiny and regulation of social care services has been observed. However, this heightened oversight often leads to an additional load on caretakers and families who are involved in providing these services. These findings give way to a critical discussion about how the current accounting procedures account for only the apparent costs typically associated with government-funded programs. A noteworthy point of concern is that these accounting practices often overlook a substantial portion of costs related to disability care, which the family and other caregivers shoulder. These unexpected or 'invisible' costs form a significant part of the overall expenses incurred in healthcare. When ignored, these hidden costs can undermine the real cost of care, thereby distorting resource allocation and decision-making in healthcare. In summary, while existing accounting systems in social services are useful for managing tangible, directly government-funded expenses, they often fall short in recognizing the significant indirect costs borne by families and other caregivers. Consequently, there is an urgent call for accounting procedures that provide a more holistic view of the costs associated with social and disability care services.