Reforming financial controls in the NHS — or is the NHS a ‘deviant’ organization?

Lapsley, Irvine

doi:10.1007/978-1-4899-3053-8_10

Cited by 11 publications

(6 citation statements)

References 12 publications

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“…Governmental control was exercised, primarily, by containing expenditure levels within these predetermined limits. There was a reliance on finance departments meeting budgets and 'balancing the books' (see Lapsley, 1992). Costs, as opposed to resource allocations, were, consequently, somewhat peripheral to the politics of care.…”

Section: Why Costs Assumed Greater Prominence In Health and Social Carementioning

confidence: 99%

Linking Costs With Quality in Health and Social Care: New Challenges for Management Accounting

Llewellyn

1993

Financial Acc & Man

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Section: Why Costs Assumed Greater Prominence In Health and Social Carementioning

confidence: 99%

Linking Costs With Quality in Health and Social Care: New Challenges for Management Accounting

Llewellyn

1993

Financial Acc & Man

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“…The first of these has been the bedrock of financial controls in the NHS for many years (see Lapsley, 1992) and the second facet is a result of the introduction of the internal market in health care. The four sites displayed some unevenness and differences in the level of sophistication of both of these.…”

Section: Existing Accounting Informationmentioning

confidence: 99%

Costing Needs and Practices in a Changing Environment: The Potential for Abc in the NHS

King¹,

Lapsley²,

Mitchell³

et al. 1994

Financial Acc & Man

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“…Up until 1974, financial management in the NHS was limited to the control of costs on a subjective basis with the focus being on what the money was spent rather than on for whom, where, and why, etc. (Lapsley, ). Budgeting was at its most basic, with simple roll‐over historical budgets and no clear definition of lines of financial management or responsibility (Lapsley, ).…”

Section: The Rising Tide Of Government Reforms On Medicines Managementmentioning

confidence: 99%

Cash Limits, Hospital Prescribing and Shrinking Medical Jurisdiction

Jackson¹,

Paterson²,

Pong

et al. 2014

Financ Acc Manag

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In recent years substantial research effort has been applied to the study of the introduction of accounting logics into medical practice, but little of that effort has been applied to the area of the prescribing of medicines, especially in the hospital setting. This paper uses the sociology of the professions as a lens to analyse how policy and managerial initiatives promoting cost and budgetary concerns have affected medical jurisdiction and prescribing practice within the setting of Scottish acute hospitals. The findings suggest that the introduction of accounting logic is shrinking medical jurisdiction and stratifying the profession within the hospital setting.

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Reforming financial controls in the NHS — or is the NHS a ‘deviant’ organization?

Cited by 11 publications

References 12 publications

Linking Costs With Quality in Health and Social Care: New Challenges for Management Accounting

Linking Costs With Quality in Health and Social Care: New Challenges for Management Accounting

Costing Needs and Practices in a Changing Environment: The Potential for Abc in the NHS

Cash Limits, Hospital Prescribing and Shrinking Medical Jurisdiction

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