Accounting and the emergence of care pathways in the National Health Service

Florian Gebreiter

doi:10.1111/faam.12126

Accounting and the emergence of care pathways in the National Health Service

Florian Gebreiter^*

^*Corresponding author for this work

Accounting

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Pages (from-to)	299-310
Journal	Financial Accountability and Management
Volume	33
Issue number	3
Early online date	12 Apr 2017
DOIs	https://doi.org/10.1111/faam.12126
Publication status	Published - Aug 2017

Bibliographical note

© 2017 The Authors. Financial Accountability & Management Published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.

Keywords

hospital accounting
care pathways
information infrastructure
New Public Management
National Health Service

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10.1111/faam.12126Licence: CC BY-NC-ND 3.0

Accounting and the emergence of care pathways in the NHS
© 2017 The Authors. Financial Accountability & Management Published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made.
Final published version, 140 KBLicence: CC BY-NC-ND 3.0

Cite this

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AB - 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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Accounting and the emergence of care pathways in the National Health Service

Abstract

Bibliographical note

Keywords

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