Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS

Neil Robson

Accounting, Business and Financial History, 2007, vol. 17, issue 3, pages 445-467

Abstract: This paper examines accounting and managerial reform in the public sector National Health Service (NHS) hospitals in the UK from 1958-74. This period is often regarded as one of 'consolidation' (Klein, 1995; Webster, 1998) after the 'turmoil' of the early years of the NHS, though there were a number of attempts to improve 'efficiency' through initiatives largely rooted in commercial practice. There was a deeply embedded respect for local self governance rather than central 'command and control' (Harrison, 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting practitioners and senior civil servants appeared to be content to adjust existing accounting processes rather than embrace major change. The paper concludes with a review of possible factors mitigating against more radical accounting innovation.

Keywords: Accounting change; hospital accounting; hospital costing (search for similar items in EconPapers)

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