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Uses of Management Accounting Information for Benchmarking in NHS Trusts

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  • Pinar Guven-Uslu
  • Lynne Conrad

Abstract

This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The problems revealed in developing appropriate costing information in this organizational context suggest difficulties lie ahead as more far-reaching organizational and financial change permeates the NHS.

Suggested Citation

  • Pinar Guven-Uslu & Lynne Conrad, 2008. "Uses of Management Accounting Information for Benchmarking in NHS Trusts," Public Money & Management, Taylor & Francis Journals, vol. 28(4), pages 239-246, August.
    • Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:239-246
    DOI: 10.1111/j.1467-9302.2008.00650.x
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    References listed on IDEAS

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    1. Llewellyn, Sue & Northcott, Deryl, 2005. "The average hospital," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 555-583, August.
    2. Dawson, Diane & Goddard, Maria & Street, Andrew, 2001. "Improving performance in public hospitals: a role for comparative costs?," Health Policy, Elsevier, vol. 57(3), pages 235-248, September.
    3. Andrei Shleifer, 1985. "A Theory of Yardstick Competition," RAND Journal of Economics, The RAND Corporation, vol. 16(3), pages 319-327, Autumn.
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    Cited by:

    1. Iwona Markowicz & Iga Rudawska, 2021. "Struggling with COVID-19—A Framework for Assessing Health System Performance," Sustainability, MDPI, vol. 13(20), pages 1-13, October.
    2. Conrad, Lynne & Guven Uslu, Pinar, 2012. "UK health sector performance management: Conflict, crisis and unintended consequences," Accounting forum, Elsevier, vol. 36(4), pages 231-250.

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