The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors

Irvine Lapsley

Abacus, 2001, vol. 37, issue 1, 79-109

Abstract: The implementation of budgets for hospital doctors has been the subject of study in many countries. A general conclusion to emerge from these various studies is that of failure—of an inability of accounting information to make meaningful connections with the world of the hospital doctors. A distinguishing feature of many policy initiatives which seek to reform practice in the state‐owned or state‐financed institutions has been the perspective adopted by policy‐makers—that of modernizers or reformers who pursue their policies with relentless conviction, even where there is no sign of successful implementation. This article presents a contrasting view, in which a more complex understanding of the reform process is necessary, to explain successful clinical budgeting.

Date: 2001
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