Patients' voices, rights and responsibilities: On implementing social audit in primary health care

Journal of Business Ethics

Volumn 17, Issue 13, 1998, Pages 1481-1497

  Hill, Wan Ying ^a   Fraser, Ian ^a   Cotton, Philip ^a  

^a GLASGOW CALEDONIAN UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032187260     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1006064118810     Document Type: Article

References (59)

1. Abel-Smith, B.: 1996, 'Health Care Costs: An International Dilemma', LSE Magazine 8(1) (Summer), 7-9.
2. Bastian, H.: 1996, 'Raising the Standard: Practice Guidelines and Consumer Participation', International Journal for Quality in Health Care 8(5), 485-490.
3. Bird, P.: 1973, Accountability Standards in Financial Reporting (Haymarket Publishing, London).
4. Bowerman, M., H. Smith and C. Humphrey: 1997, 'In Search of the Audit Society: Some Evidence from Health Care, Police and Schools', paper presented at the Seventh National Auditing Conference, Cranfield School of Management.
5. Broadbent, J., R. Laughlin and S. Read: 1991, 'Recent Financial and Administrative Changes in the NHS: A Critical Theory Analysis', Critical Perspectives on Accounting 2(1), 1-29.
6. Broadbent, J., R. Laughlin and H. Willig-Atherton: 1994, 'Financial Controls and Schools: Accounting in "Public" and "Private" Spheres', British Accounting Review 26(3), 255-280.
7. Broadbent, J., M. Dietrich and R. Laughlin: 1996, 'The Development of Principal-Agent, Contracting and Accountability Relationships in the Public Sector: Conceptual and Cultural Problems', Critical Perspectives on Accounting 7(3), 259-284.
8. Carrol, L., F. Sullivan and M. Colledge: 1994, 'Assessment of Primary Health Care Needs: Patients Perceptions in a Fundholding Practice', working paper, Department of General Practice, University of Glasgow.
9. Chelimsky, E.: 1985, 'Comparing and Contrasting Auditing and Evaluation: Some Notes on Their Relationship', Evaluation Review 9(4), 483-503.
10. Chelimsky, E.: 1997, Thoughts for a New Evaluation Society', Evaluation 3(1), 97-118.
11. Cotton, P., I. A. M. Fraser and W. Y. Hill: 1997a, 'The Social Audit Agenda - Primary Health Care in a Stakeholder Society', paper presented at the 7th National Auditing Conference held at the Cranfield School of Management (21-22 March, 1997).
12. Cotton, P., I. A. M. Fraser and W. Y. Hill: 1997b, 'Researching the Patients' Charter', Social and Environmental Accounting 17(2), 7-10.
13. Dey, C., R. Evans and R. H. Gray: 1995, 'Towards Social Information Systems and Bookkeeping: A Note on Developing the Mechanisms for Social Accounting and Audit', Journal of Applied Accounting Research 2(3), 36-69.
14. Donnison, D.: 1994, Act Local - Social Justice from the Bottom Up (Institute for Public Policy Research, London).
15. Doyal, L.: 1992, 'Need for Moral Audit in Evaluating Quality in Health Care', Quality in Health Care 1, 178-183.
16. Enderle, G.: 1997, 'In Search of a Common Ethical Ground: Corporate Environmental Responsibility from the Perspective of Christian Environmental Stewardship', Journal of Business Ethics 16, 173-181.
17. Entwistle, V. A., T. A. Sheldon, A. J. Sowden and I. S. Watt: 1996, 'Supporting Consumer Involvement in Decision Making: what Constitutes Quality in Consumer Health Information?', International Journal for Quality in Health Care 8(5), 425-437.
18. Eyles, J.: 1991, 'Privatising the Health and Welfare State. The Western European Experience', in J. L. Scarpaci (ed.), Health Services Privatisation Industrial Societies (Jessica Kingsley, London).
19. Fetterman, D. M., S. J. Kaftarian and A. Wandersman (eds.): 1996, Empowerment Evaluation: Knowledge and Tools for Self-Assessment & Accountability (Sage, Thousand Oaks).
20. Glynn, J. J., D. A. Perkins and S. Stewart (eds.): 1996, Achieving Value for Money. The Management of Health Care Series (WB Saunders, London).
21. Gray, R. H., D. L. Owen and K.T. Maunders: 1987, Corporate Social Reporting: Accounting and Accountability (Prentice Hall, Hemel Hempstead).
22. Gray, R., C. Dey, D. Owen, R. Evans and S. Zadek: 1997. 'Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures', Accounting, Auditing and Accountability Journal 10(3), 325-364.
23. Gray, R., D. Owen and C. Adams: 1996, Accounting & Accountability: Changes and Challenges in Corporate Social and Environmental Reporting (Prentice Hall, London).
24. Hines, R. D.: 1988, 'Financial Accounting In Communicating Reality, We Construct Reality', Accounting, Organisations and Society 13(3), 251-261.
25. Lapsley, I.: 1996, 'Can We Account for Healthcare?', in M. Bourn and C. Sutcliffe (eds.), Management Accounting in Healthcare (The Chartered Institute of Management Accountants, London).
26. Lapsley, I., S. Llewellyn and J. Grant: 1997, GP Fundholders: Agents of Change (The Institute of Chartered Accountants of Scotland, Edinburgh).
27. Laughlin, R.: 1996, 'Principals and Higher Principals: Accounting for Accountability in the Caring Professions', in R. Munro and J. Mouristen (eds.), Accountability: Power, Ethos and the Technologies of Managing (International Thomson Business Press, London).
28. Laughlin, R., J. Broadbent and H. Willig-Atherton: 1994, 'Recent Financial and Administrative Changes in GP Practices in the U.K.: Initial Experience and Effects', Accounting, Auditing and Accountability Journal 7(3), 96-124.
29. Laughlin, R. and J. Broadbent: 1996, 'Redesigning Fourth Generation Evaluation - An Evaluation Model for the Public-sector Reforms in the U.K.?', Evaluation 2(4), 431-451.
30. Le Grand, J.: 1996, 'New Visions of Welfare', in H. Sasson and D. Diamond (eds.), LSE on Social Science (LSE Books, London).
31. Likierman, A.: 1989, 'Ethical Dilemmas for Accountants: A United Kingdom Perspective', Journal of Business Ethics 8, 617-629.
32. Llewellyn, S.: 1994, 'Managing the Boundary: How Accounting is Implicated in Maintaining the Organisation', Accounting, Auditing and Accountability Journal 7(1), 4-23.
33. Llewellyn, S. and J. Grant: 1996, 'The Impact of Fundholding on Primary Health Care: Accounts from Scottish Gps', Financial Accountability & Management 12(2), 125-140.
34. MacIntosh, N. B. and R. W. Scapens: 1990, 'Structurisation Theory in Management Accounting', Accounting, Organisations and Society 15(5), 455-477.
35. Matthews, M. R.: 1993, Socially Responsible Accounting (Chapman Hall, London).
36. Maynard, A.: 1996, 'Rationing Health Care', British Medical Journal 313, 1499.
37. Medawar, C.: 1976, 'The Social Audit: A Political View', Accounting, Organisations and Society 1(4), 389-394.
38. Mitchell, A., T. Puxty, P. Sikka and H. Willmott: 1994, 'Ethical Statements as Smokescreens for Sectional Interests: The Case of the U.K. Accountancy Profession', Journal of Business Ethics 13, 39-51.
39. Morris B. and L. Bell: 1996, 'Quality and Value for Money', in J. J. Glynn, D. A. Perkins and S. Stewart (eds.), Achieving Value for Money. The Management of Health Care Series (WB Saunders, London).
40. Moss, F. and J. Mitchell: 1996, 'Clinical Audit: Value for Money?', in J. J. Glynn, D. A. Perkins and S. Stewart (eds.), Achieving Value for Money. The Management of Health Care Series (WB Saunders, London).
41. Munro, R. J. B. and D. J. Hatherly: 1993, 'Accountability and the New Commercial Agenda', Critical Perspectives on Accounting 4(4), 369-395.
42. O'Riordan, T. and R. Ward: 1997, Building Trust in Shoreline Management, Centre for Social and Economic Research on the Global Environment, CSERGE Working Paper GEC 97-11. School of Environmental Sciences, University of East Anglia.
43. Pearce, J., P. Raynard and S. Zadek: 1997, Social Auditing for Small Organisations (New Economics Foundation, London).
44. Perrin, J.: 1992, 'The National Health Service', in D. Henley, A. Likierman, J. Perrin, M. Evans, I. Lapsley and J. Whiteoak (eds.), Public Sector Accounting and Financial Control (Chapman & Hall, London).
45. Power, M.: 1994, The Audit Explosion (Demos, London).
46. Power, M.: 1996, 'Making Things Auditable', Accounting, Organizations and Society 21(4), 289-314.
47. Puxty, A. G.: 1986, 'Social Accounting as Immanent Legitimation: A Critique of a Technist Ideology', Advances in Public Interest Accounting 1, 95-112.
48. Puxty, A. G.: 1991, 'Social Accountability and Universal Programatics', Advances in Public Interest Accounting 4, 35-46.
49. Raynard, P.: 1995, 'The New Economics Foundation's Social Audit: Auditing the Auditors?', Social and Environmental Accounting 15(1), 7-10.
50. Roberts, J. and R. Scapens: 1985, 'Accounting Systems and Systems of Accountability - Understanding Accounting Practices in their Organisational Contexts', Accounting, Organizations and Society 10(4), 443-456.
51. Robinson, S.: 1996, 'Evaluating the Progress of Clinical Audit', Evaluation 2(4), 373-392.
52. Smith, A., D. Preston, D. Buchanan and S. Jordan: 1997, 'When Two Worlds Collide - Conducting a Management Evaluation in a Medical Environment', Evaluation 3(1), 49-68.
53. Tudor-Hart, J.: 1995, 'Clinical and Economic Consequences of Patients as Producers', Journal of Public Health Medicine 17(4), 383-386.
54. Turnbull, S.: 1995, 'The Need For Stakeholder Councils In Social Audits', Social and Environmental Accounting 15(2), 10-13.
55. Watt, G. C. M.: 1996, 'All Together Now: Why Social Deprivation Matters to Everyone', British Medical Journal 312, 1026-1028.
56. Willmott, H.: 1996, 'Thinking Accountability: Accounting for the Disciplined Production of Self', in R. Munro and J. Mouristen (eds.), Accountability: Power, Ethos and the Technologies of Managing (International Thomson Business Press, London).
57. Zadek, S.: 1993, 'The Social Audit of Traidcraft plc', Social and Environmental Accounting 13(2), 5-6.
58. Zadek, S. and R. Evans: 1993, Auditing the Market (Traidcraft Exchange, Gatshead).
59. Zadek, S.: 1997, Balancing Performance, Ethics and Accountability. Paper presented at the First Euroconference on Balancing Performance, Ethics and Accountability. Nijenrode Castle, Netherlands, September.