ACCOUNTING FOR (A) PUBLIC GOOD: PUBLIC HEALTHCARE IN ENGLAND

This paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public interest (good) therein. The trends in NHS accounting are considered in the context of the defining characteristics of a modern public service. Th...

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Bibliographic Details
Published in:Financial accountability & management 2009-11, Vol.25 (4), p.411-433
Main Author: Ellwood, Sheila
Format: Article
Language:English
Subjects:
Accounting
accrual accounting
Accrual basis accounting
Health care policy
healthcare costing
New Public Financial Management NPFM
public benefit entities
Public health
Studies
Technology
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Summary:This paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public interest (good) therein. The trends in NHS accounting are considered in the context of the defining characteristics of a modern public service. The accounting technologies, collectively known as New Public Financial Management (NPFM), are integral to wider public service reform. The overview of accounting technologies in context attempts to draw out some of the deficiencies or apparent mismatches in accounting technologies and public service reform.
ISSN:0267-4424
1468-0408
DOI:10.1111/j.1468-0408.2009.00485.x