29 research outputs found
Accounting and the emergence of care pathways in the National Health Service
This paper examines the effects of New Public Management reforms on the information infrastructure underpinning the work of public service professionals. Focussing on the case of the British National Health Service (NHS), the paper argues that hospital accounting reforms played a significant role in the emergence of standardised models of clinical practice. The paper moreover argues that, under the label “care pathways”, such standardised models of clinical practice became embedded in the information infrastructure of the NHS and concludes by discussing their implications for the work of doctors and hospital accountants
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Strategizing sustainability through management control: insights into inhibitors and facilitators from two case studies
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Unpacking management control systems to balance sustainability tensions: evidence from three UK case studies
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Configuring management control systems: theorising strategic orientation toward sustainability
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