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A longitudinal study of change in the English National Health Service

Guven-Uslu, Pinar and Conrad, Lynne (2011) 'A longitudinal study of change in the English National Health Service.' Financial Accountability & Management, 27 (4). pp. 385-408. ISSN 0267-4424

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This paper reports the findings of a longitudinal comparative case study of three National Health Service (NHS) hospital Trusts in England, investigating the perceptions of clinical, managerial and accounting professionals towards changing cost accounting and performance measurement practices. It incorporates both qualitative and quantitative data analysis, and is based on a contextualist understanding of change management, utilising the content-process-context approach (Pettigrew and Lapsley, 1994) to investigate the influence of receptive versus non-receptive contexts on change. The analysis reveals limited success in improving performance measurement practices (the content of change) in Trusts. Nevertheless the specific context within which change was operationalised was found to be very important, with central mangers playing a key role in influencing change. The process of change indicated slow shifts in clinical-accountant-managerial relations, partly driven by changes in financial flows within the organisations.

Item Type: Article
Uncontrolled Keywords: change; performance measurement; NHS; content; context; process
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Jo Wiltshire
Date Deposited: 29 Aug 2013 12:47
Last Modified: 12 Nov 2015 17:09

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