e-journal

Costing, funding and budgetary control in UK hospitals

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Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals,
focussing on costing, funding and budgetary control, and to place more recent accounting changes in
their historic context.
Design/methodology/approach – The paper is largely chronological and draws from previous
research by the author and other secondary sources, both of which are supplemented by reference to
government publications, accounting practitioner journals and public records.
Findings – The paper argues that contrary to many implicit assumptions in academic accounting
studies, our accounting ancestors promoted, and sometimes used, accounting data in pursuit of similar
objectives to those advocated in the twenty-first century. But, although cost information “evolved”,
within its historical context, the process of establishing standard costs was slow and sometimes
controversial, and the use of such information for funding hospital activity was avoided. In addition,
the history of accounting reform in UK hospitals is one littered with disappointing results.
Originality/value – The paper provides an historical context to more recent accounting reforms in
UK hospitals and suggests that the long history of “problems” documented in the paper may provide
some cautionary counsel to contemporary accounting reformers.

Keywords Costs, Financing, Budgetary control, Accounting, Hospitals, United Kingdom

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 343-362

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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