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Cash Limits and Hospital Prescribing

Author

Listed:
  • William J. Jackson
  • Audrey S. Paterson
  • Chris Pong
  • Simona Scarparo

Abstract

A great deal of effort has gone into examinations of management and accounting practices within the NHS, however, very little attention has been paid to the management of medicines within the hospital sector. This paper aims to address this situation by examining from a secondary care perspective how clinicians within secondary care are responding to and coping with indirectly imposed cash limits, efficiency savings targets and increasing budgetary control. A major conclusion is that the application of this economic rationalism served to revitalise the concept of social care and professionalism contained within the clinical professional culture.

Suggested Citation

  • William J. Jackson & Audrey S. Paterson & Chris Pong & Simona Scarparo, 2011. "Cash Limits and Hospital Prescribing," Accountancy Discussion Papers 1101, Accountancy Research Group, Heriot Watt University.
    • Handle: RePEc:hwe:hwuadp:1101
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    File URL: http://www.hw.ac.uk/schools/management-languages/documents/research/dp2011-aef01.pdf
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    References listed on IDEAS

    as
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    2. Burstall, Michael L., 1997. "The management of the cost and utilisation of pharmaceuticals in the United Kingdom," Health Policy, Elsevier, vol. 41(Supplemen), pages 27-43, September.
    3. Kurunmaki, Liisa, 2004. "A hybrid profession--the acquisition of management accounting expertise by medical professionals," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 327-347.
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