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Uses of Management Accounting Information for Benchmarking in NHS Trusts

Guven-Uslu, Pinar and Conrad, Lynne (2008) 'Uses of Management Accounting Information for Benchmarking in NHS Trusts.' Public Money and Management, 28 (4). pp. 239-246. ISSN 0954-0962

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Abstract

This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The problems revealed in developing appropriate costing information in this organizational context suggest difficulties lie ahead as more far-reaching organizational and financial change permeates the NHS.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Clare Chatfield
Date Deposited: 26 Mar 2014 14:43
Last Modified: 12 Nov 2015 17:09
URI: http://repository.essex.ac.uk/id/eprint/7059

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