Ethical budgets: A critical success factor in implementing new public management accountability in health care

Health Services Management Research

Volumn 23, Issue 2, 2010, Pages 76-83

  Bosa, Iris M ^a  

^a UNIVERSITY OF EDINBURGH   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

ARTICLE; BUDGET; GENERAL PRACTITIONER; HEALTH CARE COST; HEALTH CARE MANAGEMENT; HEALTH CARE SYSTEM; HOSPITAL PHYSICIAN; MEDICAL ETHICS; MEDICAL PRACTICE; MEDICAL PROFESSION; MEDICAL RESEARCH; PRIORITY JOURNAL;

BUDGETS; DELIVERY OF HEALTH CARE; HUMANS; INTERVIEWS AS TOPIC; ITALY; PHYSICIANS, FAMILY; SOCIAL RESPONSIBILITY;

EID: 77951533732     PISSN: 09514848     EISSN: None     Source Type: Journal    
DOI: 10.1258/hsmr.2009.009024     Document Type: Article

References (39)

1. Hood C. A public management for all seasons? Public Adm 1991;69:3-19
2. Jones C, Dewing I. The attitudes of NHS clinicians and medical managers towards changes in accounting controls. Financ Account Manag 1997;13:261-280
3. Preston A, Cooper D, Coombs R. Fabricating budgets: a study of the production of management budgeting in the national health service. Account, Organ Soc 1992;17:561-593
4. Broadbent J, Laughlin R. Control and legitimation in government accountability processes: the private finance initiative in the UK. Crit Perspect Account 2001;14:23-48 (Pubitemid 36116169)
5. Lapsley I. Responsibility accounting revived? Market reforms and budgetary control in health care. Manag Account Res 1994;5:337-352
6. Rea D. Better informed judgements: resource management in the NHS. Account, Auditing Account J 1994;7:86-110
7. Groot T. Budgetary reforms in the non-profit sector: a comparative analysis of experiences in health care and higher education in the Netherlands. Financ Account Manag 1999;15:353-376
8. Guthrie J, Olson O, Humphrey C. Debating developments in new public financial management: the limits of global theorising and some new ways forward. Financ Account Manag 1999;15:209-228
9. Hood C. The 'new public management' in the 1980s: variations on a theme. Account, Organ Soc 1995;20:93-109
10. Jacobs K. Costing health care: a study of the introduction of cost and budget reports into a GP association. Manag Account Res 1998;9:55-70 (Pubitemid 128180431)
11. Jacobs K. Budgets: a medium of organizational transformation. Manag Account Res 1995;6:59-75
12. Thorne M. Colonizing the new world of NHS management: the shifting power of professionals. Health Serv Manag Res 2002;15:14-26 (Pubitemid 34150009)
13. Doolin B. Casemix management in a New Zealand hospital: rationalisation and resistance. Financ Account Manag 1999;15:397-417
14. Jacobs K, Marcon G, Witt D. Cost and performance information for doctors: an international comparison. Manag Account Res 2004;15:337-354 (Pubitemid 39167895)
15. Nyland K, Pettersen I. The control gap: the role of budgets accounting information and (non-) decisions in hospital settings. Financ Account Manag 2004;20:77-102
16. Abernethy M, Stoelwinder J. The role of professional control in the management of complex organizations. Account, Organ Soc 1995;20:1-17
17. Blomgren M. Ordering a profession: Swedish nurses encounter new public management reforms. Financ Account Manag 2003;19:45-71
18. Lega F. Lights and shades in the managerialization of the Italian National Health Service. Health Serv Manag Res 2008;21:248-261
19. Denzin N. The Research Act: A Theoretical Introduction to Sociological Methods. New York: McGraw-Hill, 1978
20. Strauss A, Glaser B. The Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago: Aldine Publishing Company, 1967
21. World Medical Association. Medical ethics manual. See: www.wma. net/e/ethicsunit/pdf/manua/ethics-manual.pdf. (last checked May 2006)
22. Sims A, Regrave P, Layzell A, Grimsley M, Wisher S, Martin D. Funding a primary care led NHS: achieving a model for more equitable allocation of healthcare resources at a sub-district level. J Public Health Med 1997;19:3803-3886
23. O'Loughlin R, Kelly A. Equity in resource allocation in the Irish health service. A policy Delphy study. Health Policy 2004;67:271-280
24. Unità controllo di gestione - ULSS n. 4. Budget. Arsiero: U.L.S.S. 4 Alto Vicentino; 1997
25. Ellwood S. Pricing services in the UK National Health Service. Financ Account Manag 1996;12:281-301
26. Ellwood S. The response of fundholding family doctors to price signals. Financ Account Manag 1997;13:347-365
27. Mooney G, McGuire A. Economics and medical ethics in health care: an economic viewpoint. In: Mooney G, McGuire A, eds. Medical Ethics and Economics in Health Care. Oxford: Oxford University Press, 1988:5-22
28. Veatch R. Medical ethics: an introduction. In: Veatch R, ed. Medical Ethics. Boston: Jones and Bartlett Publishers, 1989:1-26
29. Koperski M, Rodnick J. Recent developments in primary care in the United Kingdom. J Fam Pract 1999;48:140-145 (Pubitemid 29093418)
30. Abbott A. The System of Professions: An Essay on the Division of Expert Labour. Chicago: The University of Chicago Press, 1988
31. Freidson E. Professional Dominance. Chicago: Aldine Publishing Company, 1970
32. Freidson E. Professionalism: The Third Logic. Oxford: Polity, 2001
33. Raelin J. The Clash of Cultures: Managers and Professionals. Boston: Harvard Business School Press, 1985
34. Willcocks S. Clinician managers and cultural context: comparisons between secondary and primary care. Health Serv Manag Res 2004;17:36-46 (Pubitemid 38312598)
35. Fischbacher M, Francis A. Purchaser provider relationships and innovation: a case study of GP purchasing in Glasgow. Financ Account Manag 1998;14:281-298
36. Llewellyn S. Purchasing power and polarized professionalism in British medicine. Account, Auditing Account J 1997;10:31-59
37. Freidson E. Processes of control in a company of equals. In: Freidson E, Lorber J, eds. Medical Men and Their Work. Chicago: Aldine - Atherton, 1972:185-199
38. Dixon J. Can there be fair funding for fundholding practices? Br Med J 1994;308:772-775
39. Freidson E. The reorganization of the medical profession. Med Care Rev 1985;42:11-35