Persuasion without numbers? Public policy and the justification of capital charging in NHS trust hospitals
Article Abstract:
Current policy on capital charging by the UK National Health Service (NHS) is characterized by a lack of numbers and an excess of images. Capital charging was implemented to address long-standing problems and strengthen managerial rationality, but now seems in danger of creating new problems and boosting arbitrary political intervention. This approach seems unlikely to produce a fair and objective system of competition between NHS trust hospitals in the public sector, and seems even less likely to create a level field between public and private health care providers.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
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Hierarchies, networks and management accounting in NHS hospitals
Article Abstract:
Network style organization could be appropriate for elements of the internal market and functioning within hospital units operated by the UK National Health Service. Research in this area has focused on inter- and intra-organizational networks and how these are influenced by the internal market and divisionalization. It is clear that failures in the sophistication and content of management accounting information may have facilitated functioning sympathetic with networks at directorate level.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
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Representing the household: In and after national income accounting
Article Abstract:
Households as objects of analysis for new social accounting are examined.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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