Hospital accounting and the history of health-care rationing

Focussing on the period from 1948 to 1997, this paper examines the history of rationing in the British National Health Service (NHS), with special reference to the role of hospital accounting in this context. The paper suggests that concerns regarding rationing first emerged in the 1960s and 1970s in response to the application of economic theories to the health services, and that rationing only became an issue of wider concern when the NHS increasingly came to resemble economic models of health services in the early 1990s. The paper moreover argues that, unlike in the USA, hospital accounting did not play a significant role in allocating or withholding health resources in Britain. Rudimentary information systems as well as resistance from medical professionals are identified as significant factors in this context

Professional vs. financial capital in the field of health care Struggles for the redistribution of power and control; the case of Finland

SIGLEAvailable from British Library Document Supply Centre-DSC:5300.4085(7) / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Shifting from output to outcome measurement in public administration : Arguments revisited

acceptedVersionPeer reviewe