... and Guthrie, 2008 ; Hood, 2005 ; Pollitt, 2001); both have transformed as they have been contested as well as translated into ever more settings and circumstances (e.g. Hyndman et al., 2014). Health care Sweden Professional work Accountingization Calculation Established NPM setting...

... understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization...

... does not extend to his insistence on a “symmetrical anthropology”. Chua is not prepared to accept Latour’s argument to treat human actors symmetrically with objects, machines and technology: New Zealand Health care Hospitals Accounting information systems Public sector accounting...

... GPs are being managerialized; and that the purchasing dialogue between the GPs and the Trusts is marginalizing the role of the Health Boards (bodies which had previously held sole responsibility for the co‐ordination and delivery of health care but which now have a more limited purchasing...

..., one of the most important items of expenditure in primary health care, dates back to at least 1982. However, it was not until 1984 that the Prescription Pricing Authority was instituted to develop the PACT (Prescribing Analyses and CosT) information system which provided cost details on GPs...

...Leslie S. Oakes; Judith Considine; Steven Gould Since the mid‐1980s the major players in US health care have argued that costs and benefits should underlie the allocation of health care resources. Looks at 30 cost benefit studies taken from the medical literature and examines five of them in depth...

...Patricia J. Arnold; Theresa Davis Hammond; Leslie S. Oakes Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times...

... services will ensure a better allocation and more efficient use of society′s resources than the former centrally funded, freely provided state service. The Government′s aim is to increase social accountability of health care providers; though critics have questioned the wisdom of transferring power...

...Wai Fong Chua; Alistair Preston Aims to promote concern and debate about the penetration of accounting and financial management in the health care sectors of several Anglo‐Saxon countries – the United States, United Kingdom and New Zealand. Questions may be raised in several ways. For example...

...David M. Rea The Resource Management Initiative (RMI) is a central ingredient in plans to instil market‐based relationships in health care and medicine. However, these plans have not benefited from any adequate assessment of“resource management”. Demonstrates how earlier experience with resource...

... and hierarchies. © MCB UP Limited 1993 Central government Health care Finance Market economy Public sector United Kingdom ...