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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), pp. 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: 18 Jul 2017 05:23

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Contributors

Author: Pinar Guven-Uslu
Author: Lynne Conrad

University divisions

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