A longitudinal study of change in the English National Health Service
A longitudinal study of change in the English National Health Service
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.
change, performance measurement, nhs, content, context, process
385-408
Guven-Uslu, Pinar
f015fde7-b76a-4918-8738-8a35211eeeab
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd
November 2011
Guven-Uslu, Pinar
f015fde7-b76a-4918-8738-8a35211eeeab
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd
Guven-Uslu, Pinar and Conrad, Lynne
(2011)
A longitudinal study of change in the English National Health Service.
Financial Accountability & Management, 27 (4), .
(doi:10.1111/j.1468-0408.2011.00530.x).
Abstract
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.
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e-pub ahead of print date: 18 October 2011
Published date: November 2011
Keywords:
change, performance measurement, nhs, content, context, process
Organisations:
Southampton Business School
Identifiers
Local EPrints ID: 343224
URI: http://eprints.soton.ac.uk/id/eprint/343224
ISSN: 0267-4424
PURE UUID: 3e6b43d3-9c58-4616-8e21-f799894b7040
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Date deposited: 26 Sep 2012 15:20
Last modified: 14 Mar 2024 12:01
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Author:
Pinar Guven-Uslu
Author:
Lynne Conrad
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