Uses of management accounting information for benchmarking in NHS Trusts

Guven-Uslu, Pinar ORCID: https://orcid.org/0000-0003-3935-8280 and Conrad, Lynne (2008) Uses of management accounting information for benchmarking in NHS Trusts. Public Money & Management, 28 (4). pp. 239-246. ISSN 1467-9302

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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.

Item Type:	Article
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
Depositing User:	Pinar Guven-Uslu
Date Deposited:	14 Apr 2011 15:24
Last Modified:	24 Jan 2023 11:30
URI:	https://ueaeprints.uea.ac.uk/id/eprint/29372
DOI:	10.1111/j.1467-9302.2008.00650.x

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