Accounting, controls, change and the perceptions of managers: a longitudinal study of ward units in a teaching hospital
Article Abstract:
The views of four National Health Service unit wards managers were surveyed during the introduction of cash budget and resource management in a teaching hospital. Two dialogues were conducted, 18 months apart, to assess the utilization and effect of financial management accounting data on the managers. The managers created their own budgets to reconcile with the formal, cash-restricted budget. The result of the survey confirms the perception that budget utilization is directly related to the manager's personality and leadership style.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
Autopsy of change: contextualising entrepreneurial and accounting potential in the NHS
Article Abstract:
The impact of New Public Management on two UK National Health Service pathology departments is analyzed with reference to entrepreneurial behavior, accounting practices and the personality and competence of the managers.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
Managerial responses to externally imposed performance measurement in the NHS: an institutional theory perspective
Article Abstract:
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Accounting, ambiguity, and the new institutionalism. The moral regulation of markets: professions, privatization and the English Insolvency Act 1986
- Abstracts: Accounting for Common Services in the Government of Canada: Mirage or Oasis? Governments are different
- Abstracts: Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Accounting information, capital investment decisions, and equity valuation: theory and empirical implications
- Abstracts: Reporting uncertainty and assessment of risk: replication and extension in a Canadian setting. The role of decision strategies in understanding professionals' susceptibility to judgment biases
- Abstracts: Regulatory changes in the electric utility industry: investigation of effects on shareholder wealth. Market valuation and deregulation of electric utilities