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

Florian Gebreiter*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


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 languageEnglish
Pages (from-to)299-310
JournalFinancial Accountability and Management
Issue number3
Early online date12 Apr 2017
Publication statusPublished - 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.


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


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