'Balancing the books': funding provincial hospitals in eighteenth-century England
Amanda Berry
Accounting History Review, 1997, vol. 7, issue 1, 1-30
Abstract:
English hospitals were principally charitable institutions, largely financed by voluntary subscriptions and donations. Accountable to their patrons, hospitals published detailed financial reports. This paper uses hospital accounts to evaluate the income and expenditure of three English provincial hospitals between 1765 and 1815, reviews their use of capital receipts and explores the various approaches hospital governors took to fund their institutions.
Keywords: Voluntary Hospitals; Eighteenth-century England; Financial Accounts; Costing; Income; Expenditure; Financial Management, (search for similar items in EconPapers)
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:7:y:1997:i:1:p:1-30
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DOI: 10.1080/095852097330748
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