Neil Robson
The road to uniformity: Accounting change in UK voluntary hospitals
Robson, Neil
Authors
Abstract
This paper explores the development and spread of the uniform system of accounts in United Kingdom voluntary hospitals in the period 1880-1920. The antecedent contextual factors are first established and include the growth of hospital care, changes in its nature, together with the emergence of the concepts of managerialism and efficiency. These factors are identified as important in stimulating the interest of external groups and institutions that were influential in raising the issue of accounting change. However, powerful individuals and groups within the voluntary hospital movement were able to control accounting reform and negate the power of external institutions, thereby successfully excluding the accounting profession from the development of uniform accounts. The paper further examines the subsequent spread of the uniform accounts and finds that economic power and professional and technological forces interacted to achieve a high degree of conformity of accounting practice within voluntary hospitals. This was achieved without the direct intervention of the State. Finally, the paper suggests that hospitals in the US followed the UK with their own uniformity drive.
Citation
Robson, N. (2006). The road to uniformity: Accounting change in UK voluntary hospitals. Accounting and Business Research, 36(4), 271-288. https://doi.org/10.1080/00014788.2006.9730028
Journal Article Type | Article |
---|---|
Publication Date | Jan 1, 2006 |
Journal | Accounting and Business Research |
Print ISSN | 0001-4788 |
Publisher | Taylor & Francis (Routledge) |
Peer Reviewed | Peer Reviewed |
Volume | 36 |
Issue | 4 |
Pages | 271-288 |
DOI | https://doi.org/10.1080/00014788.2006.9730028 |
Keywords | accounting change, voluntary hospitals |
Public URL | https://uwe-repository.worktribe.com/output/1035131 |
Publisher URL | http://dx.doi.org/10.1080/00014788.2006.9730028 |
Downloadable Citations
About UWE Bristol Research Repository
Administrator e-mail: repository@uwe.ac.uk
This application uses the following open-source libraries:
SheetJS Community Edition
Apache License Version 2.0 (http://www.apache.org/licenses/)
PDF.js
Apache License Version 2.0 (http://www.apache.org/licenses/)
Font Awesome
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Powered by Worktribe © 2024
Advanced Search