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 & Management, 28, (4), 239-246. (doi:10.1111/j.1467-9302.2008.00650.x).


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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
Digital Object Identifier (DOI): doi:10.1111/j.1467-9302.2008.00650.x
ISSNs: 0954-0962 (print)
1467-9302 (electronic)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
R Medicine > RA Public aspects of medicine
Divisions : Faculty of Business and Law > Southampton Business School
ePrint ID: 343227
Accepted Date and Publication Date:
August 2008Published
Date Deposited: 26 Sep 2012 15:29
Last Modified: 31 Mar 2016 14:34

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