Accounting, controls, change and the perceptions of managers: a longitudinal study of ward units in a teaching hospital

Article Abstract:

The views of four National Health Service unit wards managers were surveyed during the introduction of cash budget and resource management in a teaching hospital. Two dialogues were conducted, 18 months apart, to assess the utilization and effect of financial management accounting data on the managers. The managers created their own budgets to reconcile with the formal, cash-restricted budget. The result of the survey confirms the perception that budget utilization is directly related to the manager's personality and leadership style.

Hospitals, Research, Accounting, Business budgets, Hospital wards, Hospital administration

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Autopsy of change: contextualising entrepreneurial and accounting potential in the NHS

Article Abstract:

The impact of New Public Management on two UK National Health Service pathology departments is analyzed with reference to entrepreneurial behavior, accounting practices and the personality and competence of the managers.

Health Care and Social Assistance, HEALTH SERVICES, Public Health Care, Health care industry, Public health, Socialized medicine

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Managerial responses to externally imposed performance measurement in the NHS: an institutional theory perspective

Article Abstract:

Management dynamics, Evaluation, Company business management, Business economics, Managerial economics

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