Background Accounting-that is, standardized measurement, public reporting, performance
evaluation and managerial control-is commonly seen to provide the core infrastructure for …

Aims to promote concern and debate about the penetration of accountingand financial
management in the health care sectors of severalAnglo‐Saxon countries–the United States …

This chapter synthesises literature exploring complex technical, social, political and
institutional influences on the inception and operation of accounting in health care contexts …

This paper describes the historical emergence of an accountable quality in public policies
and reforms of the UK National Health Service: that is a notion of quality which is expressed …

This study reviews 317 accounting studies in health care from the past 40 years. In addition
to a traditional description of the theory and methods applied, this review focuses on the …

This paper depicts the progress of a hospital management quality pilot project through the
lens of institutional theory. Nine hospital departments were chosen to change their …

The healthcare sector has experienced significant challenges stemming from market
demands, competition, and regulation, which pressures hospitals to change their operations …

This paper examines accounting research (potential for, impact and extent of) in the UK's
National Health Service (NHS). There are general matters of international interest in the …

Purpose–The purpose of this paper is to highlight the usefulness of financial information as
a complementary tool for quality programs implemented in healthcare institutions and …

Purpose–This paper aims to offer a critical pathway to understanding recent changes and
improvements in organizing and managing healthcare–such as the emerging “patient …