Guven-Uslu, Pinar and Conrad, Lynne (2008) Uses of Management Accounting Information for Benchmarking in NHS Trusts. Public Money & Management, 28 (4). pp. 239-246. DOI https://doi.org/10.1111/j.1467-9302.2008.00650.x
Guven-Uslu, Pinar and Conrad, Lynne (2008) Uses of Management Accounting Information for Benchmarking in NHS Trusts. Public Money & Management, 28 (4). pp. 239-246. DOI https://doi.org/10.1111/j.1467-9302.2008.00650.x
Guven-Uslu, Pinar and Conrad, Lynne (2008) Uses of Management Accounting Information for Benchmarking in NHS Trusts. Public Money & Management, 28 (4). pp. 239-246. DOI https://doi.org/10.1111/j.1467-9302.2008.00650.x
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 |
| SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
| Depositing User: | Unnamed user with email elements@essex.ac.uk |
| Date Deposited: | 26 Mar 2014 14:43 |
| Last Modified: | 14 Apr 2022 10:22 |
| URI: | http://repository.essex.ac.uk/id/eprint/7059 |
Available files
Filename: Uses of Management Accounting Information for Benchmarking in NHS Trusts.pdf