Government policy and the changing market in residential care for the elderly: a financial analysis of the private sector

Article Abstract:

The increasing numbers of the elderly in the UK brings attention to government policy regarding this segment of the population. Residential care of the elderly is left, to some extent, to the private sector but this is subject to government regulation. Private institutions do not profit financially from their operations and this gives rise to concerns about service quality. Large corporate entities may thereby attempt to take up the lack in the market.

Residential care, Aged, Elderly, Finance, Services, Social policy, Long-term care facilities, Long term care facilities

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User needs and financial reporting - a comparative study of local authorities and the National Health Service

Article Abstract:

The forms and extent of disclosure used in financial reporting for local authorities and National Health Service activities are compared from the perspective of user needs. Results are inconclusive although the conceptual framework appears to focus more on the entitlements to financial statements. Resource availability to users is a major consideration in the construction of financial statements.

Standards, Accounting and auditing, Accounting, Local finance

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Accounting, Modernity and Health Care Policy

Article Abstract:

This paper follows the National Health Service reforms towards modernity analyzing its organizational structure, management processes, budgeting, the market, command and control, and accounting.

United Kingdom, Statistical Data Included, Reports, Management, Government spending policy, Organizational change, Powers and duties, Market surveys

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