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Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS

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  • Neil Robson

Abstract

This paper examines accounting and managerial reform in the public sector National Health Service (NHS) hospitals in the UK from 1958-74. This period is often regarded as one of 'consolidation' (Klein, 1995; Webster, 1998) after the 'turmoil' of the early years of the NHS, though there were a number of attempts to improve 'efficiency' through initiatives largely rooted in commercial practice. There was a deeply embedded respect for local self governance rather than central 'command and control' (Harrison, 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting practitioners and senior civil servants appeared to be content to adjust existing accounting processes rather than embrace major change. The paper concludes with a review of possible factors mitigating against more radical accounting innovation.

Suggested Citation

  • Neil Robson, 2007. "Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS," Accounting History Review, Taylor & Francis Journals, vol. 17(3), pages 445-467.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:3:p:445-467
    DOI: 10.1080/09585200701609620
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    Cited by:

    1. Gebreiter, Florian, 2016. "“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain," The British Accounting Review, Elsevier, vol. 48(2), pages 257-268.
    2. Enrico Guarini & Francesca Magli & Alberto Nobolo, 2018. "Accounting for community building: the municipal amalgamation of Milan in 1873–1876," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 5-30, May.

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