메뉴 건너뛰기




Volumn 9, Issue 1, 1998, Pages 95-112

Charging for capital in the NHS trusts: To improve efficiency?

Author keywords

Capital accounting; Capital charging; Efficiency; NHS; Private hospitals; Public sector management; Public service provision

Indexed keywords


EID: 0032013264     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1997.0065     Document Type: Article
Times cited : (23)

References (39)
  • 3
    • 84935958484 scopus 로고
    • Ownership and performance in competitive environments: A comparison of the performance of private, mixed and sate-owned enterprises'
    • Boardman, A. E., and Vining, A. R., 1989. Ownership and Performance in Competitive Environments: A Comparison of the Performance of Private, Mixed and Sate-owned Enterprises', Journal of Law and Economics, 32(1), 1-33.
    • (1989) Journal of Law and Economics , vol.32 , Issue.1 , pp. 1-33
    • Boardman, A.E.1    Vining, A.R.2
  • 6
    • 84970844365 scopus 로고
    • The NHS reforms and the finance function
    • Spurgeon, P. (ed) London, Longman
    • Cook, T., 1993. The NHS Reforms and the Finance Function, in Spurgeon, P. (ed) The New Face of the NHS, London, Longman.
    • (1993) The New Face of the NHS
    • Cook, T.1
  • 7
    • 0001415792 scopus 로고
    • A test of the property rights theory of the firm: Water utilities in the United States
    • Crain, W. M., and Zardkoohi, A., 1978. A Test of the Property Rights Theory of the Firm: Water Utilities in the United States, Journal of Law and Economics, 21(2), 395-408.
    • (1978) Journal of Law and Economics , vol.21 , Issue.2 , pp. 395-408
    • Crain, W.M.1    Zardkoohi, A.2
  • 9
    • 0003416031 scopus 로고
    • This includes the White Paper (Cm 555 HMSO) and nine working papers, London, HMSO
    • Department of Health, 1989. Working for Patients: The Health Service: Caring for the 1990s. This includes the White Paper (Cm 555 HMSO) and nine working papers, London, HMSO.
    • (1989) Working for Patients: The Health Service: Caring for the 1990s
  • 15
    • 0003214885 scopus 로고
    • Privatising public enterprises: An analysis of the government's case
    • Kay, J., Mayer, C. and Thompson, D. (eds) london, Clarendon Press
    • Heald, D. and Steel, D., 1986. Privatising Public Enterprises: An Analysis of the Government's Case, in Kay, J., Mayer, C. and Thompson, D. (eds) Privatisation and Regulation: The UK Experience, london, Clarendon Press.
    • (1986) Privatisation and Regulation: The UK Experience
    • Heald, D.1    Steel, D.2
  • 16
    • 0010020705 scopus 로고
    • Charging for capital in the National Health Service in Scotland
    • Heald, D., and Scott, D. A., 1995. Charging for Capital in the National Health Service in Scotland, Financial Accountability and Management, 11(1), 57-74.
    • (1995) Financial Accountability and Management , vol.11 , Issue.1 , pp. 57-74
    • Heald, D.1    Scott, D.A.2
  • 19
    • 0010052948 scopus 로고
    • A case for depreciation accounting in UK Health Authorities
    • Lapsley, I., 1981. A Case for Depreciation Accounting in UK Health Authorities, Accounting and Business Research, 12(4), 21-29.
    • (1981) Accounting and Business Research , vol.12 , Issue.4 , pp. 21-29
    • Lapsley, I.1
  • 20
    • 0010020706 scopus 로고
    • Managing capital assets in the National Health Service: A critique
    • Lapsley, I., 1986. Managing Capital Assets in the National Health Service: A Critique, Financial Accountability and Management, 2, 227-232.
    • (1986) Financial Accountability and Management , vol.2 , pp. 227-232
    • Lapsley, I.1
  • 21
    • 0009978586 scopus 로고
    • NHS resourcing: A financial and economic analysis
    • Culyer, A., Maynard, A. and Posnett, J. (eds), Macmillan, London
    • Mayston, D., 1990a. NHS Resourcing: A Financial and Economic Analysis, in Culyer, A., Maynard, A. and Posnett, J. (eds), Competition in Health care, Macmillan, London.
    • (1990) Competition in Health Care
    • Mayston, D.1
  • 22
    • 0013566307 scopus 로고
    • Managing capital resources in the NHS
    • Culyer, A., Maynard, A. and Posnett, J. (eds), London, Macmillan
    • Mayston, D., 1990b. Managing Capital Resources in the NHS, in Culyer, A., Maynard, A. and Posnett, J. (eds), Competition in Health care, London, Macmillan.
    • (1990) Competition in Health Care
    • Mayston, D.1
  • 23
    • 0010014629 scopus 로고
    • Capital accounting and charges in the National Health Service after 1991
    • Mellett, H. J., 1990. Capital Accounting and Charges in the National Health Service after 1991, Financial Accountability and Management, 6(4), 263-284.
    • (1990) Financial Accountability and Management , vol.6 , Issue.4 , pp. 263-284
    • Mellett, H.J.1
  • 24
    • 0002961532 scopus 로고
    • The comparative performance of public and private enterprise
    • Lord Roll (ed.), London, Macmillan
    • Millward, R., 1982. The Comparative Performance of Public and Private Enterprise, in Lord Roll (ed.), The Mixed Economy, London, Macmillan.
    • (1982) The Mixed Economy
    • Millward, R.1
  • 25
    • 85030048594 scopus 로고
    • Report by the Comptroller and Auditor General, Session 1987-88, London, HMSO
    • National Audit Office, 1987. Use of Operating Theatres in the NHS, Report by the Comptroller and Auditor General, Session 1987-88, London, HMSO.
    • (1987) Use of Operating Theatres in the NHS
  • 28
    • 0003918409 scopus 로고
    • ed by Robert S B Chew, London, Office of Health Economics
    • Office of Health Economics, 1995. Compendium of Health Statistics, 9th edition, ed by Robert S B Chew, London, Office of Health Economics.
    • (1995) Compendium of Health Statistics, 9th Edition
  • 30
    • 0010015656 scopus 로고
    • Accounting research in the public sector
    • Bromwich, M. and Hopwood, A. (eds) London, Pitman
    • Perrin, J., 1981. Accounting Research in the Public Sector, in Bromwich, M. and Hopwood, A. (eds) Essays in British Accounting Research, London, Pitman, p. 311.
    • (1981) Essays in British Accounting Research , pp. 311
    • Perrin, J.1
  • 32
    • 0002033880 scopus 로고
    • The comparative performance of public and private sector enterprise
    • Pryke, R., 1982. The Comparative Performance of Public and Private Sector Enterprise, Fiscal Studies, 3(2), 68-81.
    • (1982) Fiscal Studies , vol.3 , Issue.2 , pp. 68-81
    • Pryke, R.1
  • 35
    • 0031257810 scopus 로고    scopus 로고
    • A critical financial analysis of the privatised water industry in the UK
    • Shaoul, J., 1997. A Critical Financial Analysis of the Privatised Water Industry in the UK, Critical Perspectives on Accounting, 8, 479-505.
    • (1997) Critical Perspectives on Accounting , vol.8 , pp. 479-505
    • Shaoul, J.1
  • 37
    • 0003296509 scopus 로고
    • Public v private provision of government services
    • Borcherding, T.E. (ed.) North Carolina, USA, Duke University Press
    • Spann, R.M., 1977. Public v Private Provision of Government Services, in Borcherding, T.E. (ed.) Budgets and Bureaucrats - The Source of Government Growth, North Carolina, USA, Duke University Press.
    • (1977) Budgets and Bureaucrats - The Source of Government Growth
    • Spann, R.M.1
  • 38
    • 0009980648 scopus 로고
    • Hospital accounting: A case for recognition of depreciation
    • 19th August
    • Stone, J.E., 1950. Hospital Accounting: A Case for Recognition of Depreciation, The Accountant, CXXIII, 19th August, pp. 164-166.
    • (1950) The Accountant , vol.123 , pp. 164-166
    • Stone, J.E.1
  • 39
    • 85030052814 scopus 로고
    • A question of capital
    • 10 November
    • Vass, P., 1989. A Question of Capital, Public Finance and Accountancy, 10 November, pp. 17-18.
    • (1989) Public Finance and Accountancy , pp. 17-18
    • Vass, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.