Resource Accounting and NHS Trusts

Jack Straw

Public Money & Management, 1998, vol. 18, issue 2, 35-38

Abstract: The introduction of capital charges into the National Health Service (NHS) was part of the movement to reflect the use of resources to deliver public sector services rather than simply report cash flows. At the time of its introduction, it was justified with reference to what was deemed to be private sector ‘good practice’. This article discusses the underlying principles, examines the practical implications of this dogma and seeks to separate the rhetoric from reality.

Date: 1998
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DOI: 10.1111/1467-9302.00113

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