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Uses of management accounting information for benchmarking in NHS trusts

Uses of management accounting information for benchmarking in NHS trusts
Uses of management accounting information for benchmarking in NHS trusts
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.
0954-0962
239-246
Guven-Uslu, Pinar
f015fde7-b76a-4918-8738-8a35211eeeab
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd
Guven-Uslu, Pinar
f015fde7-b76a-4918-8738-8a35211eeeab
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd

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).

Record type: Article

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.

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More information

Published date: August 2008
Organisations: Southampton Business School

Identifiers

Local EPrints ID: 343227
URI: http://eprints.soton.ac.uk/id/eprint/343227
ISSN: 0954-0962
PURE UUID: 0c6a9bd1-1706-4f7a-87ea-5d438cbe6c6c

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Date deposited: 26 Sep 2012 15:29
Last modified: 14 Mar 2024 12:01

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Contributors

Author: Pinar Guven-Uslu
Author: Lynne Conrad

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