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Costing, funding and budgetary control in UK hospitals: A historical reflection

Mellett, Howard; Ryan, Christine; Robson, Neil

Costing, funding and budgetary control in UK hospitals: A historical reflection Thumbnail


Authors

Howard Mellett

Christine Ryan

Neil Robson



Abstract

Purpose The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design/methodology/approach The paper is largely chronological and draws from previous research by the author and other secondary sources, both of which are supplemented by reference to government publications, accounting practitioner journals and public records. Findings The paper argues that contrary to many implicit assumptions in academic accounting studies, our accounting ancestors promoted, and sometimes used, accounting data in pursuit of similar objectives to those advocated in the twenty-first century. But, although cost information “evolved”, within its historical context, the process of establishing standard costs was slow and sometimes controversial, and the use of such information for funding hospital activity was avoided. In addition, the history of accounting reform in UK hospitals is one littered with disappointing results. Originality/value The paper provides an historical context to more recent accounting reforms in UK hospitals and suggests that the long history of “problems” documented in the paper may provide some cautionary counsel to contemporary accounting reformers. © 2008, Emerald Group Publishing Limited

Journal Article Type Article
Publication Date Sep 19, 2008
Deposit Date Jan 6, 2011
Publicly Available Date Apr 9, 2016
Journal Journal of Accounting & Organizational Change
Print ISSN 1832-5912
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 4
Issue 3
Pages 343-362
DOI https://doi.org/10.1108/18325910810898098
Keywords accounting, budgetary control, costs, financing, hospitals, UK
Public URL https://uwe-repository.worktribe.com/output/1021495
Publisher URL http://dx.doi.org/10.1108/18325910810898098
Contract Date Apr 9, 2016

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