The University of Southampton
University of Southampton Institutional Repository

Investigation of the impact of ‘Payment by Results’ on performance measurement and management in NHS Trusts

Conrad, Lynne and Guven Uslu, Pinar (2011) Investigation of the impact of ‘Payment by Results’ on performance measurement and management in NHS Trusts [in special issue: Accounting and the State] Management Accounting Research, 22, (1), pp. 46-55. (doi:10.1016/j.mar.2010.10.007).

Record type: Article

Abstract

This paper presents the findings of a study on the impact of ‘Payment by Results’ (PbR) on performance measurement and management in three National Health Service (NHS) Trusts in the East of England. The study employs concepts from structuration theory and institutional theory to provide a holistic analysis of change in these organisations. Structuration theory is shown to be valuable in understanding the context of change and in highlighting the emergent contradictions that resulted from new approaches to performance management, as new conceptions of organisational activity premised on ‘cost’ and ‘income’ were introduced. Institutional theory was employed to analyse the process of change in specific organisational contexts, given its emphasis on the importance of contradiction for praxis, as organisational members enact the change process. Significant findings include the importance of financial performance, adoption of a business-focused attitude and co-operative relationships between clinicians, managers and accountants in achieving change.

Full text not available from this repository.

More information

Published date: March 2011
Keywords: nhs performance management, structuration, institutional theories
Organisations: Southampton Business School

Identifiers

Local EPrints ID: 343225
URI: http://eprints.soton.ac.uk/id/eprint/343225
ISSN: 1044-5005
PURE UUID: a383bdd7-0ca5-4e20-8e15-0fcbe4fdb0ee

Catalogue record

Date deposited: 26 Sep 2012 15:25
Last modified: 18 Jul 2017 05:23

Export record

Altmetrics

Contributors

Author: Lynne Conrad
Author: Pinar Guven Uslu

University divisions

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×