A longditudinal study of change in the English National Health Service

Guven-Uslu, Pinar and Conrad, Lynne (2011) A longditudinal study of change in the English National Health Service Financial Accountability & Management, 27, (4), pp. 385-408. (doi:10.1111/j.1468-0408.2011.00530.x).


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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
Digital Object Identifier (DOI): doi:10.1111/j.1468-0408.2011.00530.x
ISSNs: 0267-4424 (print)
Keywords: change, performance measurement, nhs, content, context, process
Organisations: Southampton Business School
ePrint ID: 343224
Date :
Date Event
18 October 2011e-pub ahead of print
November 2011Published
Date Deposited: 26 Sep 2012 15:20
Last Modified: 17 Apr 2017 16:35
Further Information:Google Scholar
URI: http://eprints.soton.ac.uk/id/eprint/343224

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