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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Divisions: College of Business and Social Sciences > Aston Business School > Accounting
Additional Information: © 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.
Uncontrolled Keywords: hospital accounting,care pathways,information infrastructure,New Public Management,National Health Service,Business, Management and Accounting(all),Economics, Econometrics and Finance(all)
Publication ISSN: 1468-0408
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Related URLs: http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2017-08
Published Online Date: 2017-04-12
Accepted Date: 2016-02-10
Submitted Date: 2015-03-31
Authors: Gebreiter, Florian (ORCID Profile 0000-0002-5981-0476)

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