THE IMPACT OF POLITICAL INTERESTS UPON THE FORMULATION OF PERFORMANCE MEASUREMENTS: THE NHS STAR RATING SYSTEM

Financial Accountability and Management

Volumn 25, Issue 2, 2009, Pages 145-165

  Chang, Li cheng ^a  

^a UNIVERSITY OF SOUTHAMPTON   (United Kingdom)

Author keywords

institutional interests; NHS; performance measurement

Indexed keywords

EID: 84866430604     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2009.00472.x     Document Type: Article

References (67)

1. Aidemark, L. (2001), ‘The Meaning of Balanced Scorecard in the Health Care Organization’, Financial Accountability & Management, Vol. 17, pp. 23–40.
2. Anthony, R.N. and D.W. Young (2003), Management Control in Nonprofit Organizations (McGraw-Hill/Irwin, New York).
3. Atkinson, A.A., J.H. Waterhouse and R.B. Wells (1997), ‘A Stakeholder Approach to Strategic Performance Measurement’, Sloan Management Review (Spring), pp. 25–37.
4. Ballantine, J., S. Brignall and S. Modell (1998), ‘Performance Measurement and Management in Public Health Services: A Comparison of U.K. and Swedish Practice’, Management Accounting Research, Vol. 9, pp. 71–94.
5. Barley, S.R. and P.S. Tolbert (1997), ‘Institutionalization and Structuration: Studying the Links between Action and Institution’, Organization Studies, Vol. 18, pp. 93–117.
6. BBC News (16 July, 2003) (at http://news.bbc.co.uk/1/hi/health/3069121.stm).
7. BBC News (4 August, 2004) (at http://news.bbc.co.uk/1/hi/health/3122109.stm).
8. Blair, T. (1999), Speech on Outpatients Waiting Lists (7 September).
9. Blair, T. (2006a), Monthly Press Conference (April).
10. Blair, T. (2006b), Speech at the Labour Conference (26 September).
11. Brignall, S. and S. Modell (2000), ‘An Institutional Perspective on Performance Measurement and Management in the “New Public Sector”’, Management Accounting Research, Vol. 11, pp. 281–306.
12. Broadbent, J. and J. Guthrie (1992), ‘Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research’, Accounting, Auditing and Accountability Journal, Vol. 5, pp. 3–31.
13. Carter, N. (1991), ‘Learning to Measure Performance: The Use of Indicators in Organisations’, Public Administration, Vol. 69 (Spring), pp. 85–101.
14. Carter, N., R. Klein and P. Day (1992), How Organisations Measure Success: The Use of Performance Indicators in Government, Routledge (London).
15. Chang, L. (2007), ‘The NHS Performance Assessment Framework as a Balanced Scorecard Approach: Limitations and Implications’, International Journal of Public Sector Management, Vol. 20, pp. 101–17.
16. Commission for Health Improvement (2003), NHS Performance Ratings Acute Trusts, Specialists Trusts, Ambulance Trusts, 2002/2003 (Commission for Health Improvement, London).
17. Covaleski, M.A. and M.A. Dirsmith (1995), ‘The Preservation and Use of Public Resources: Transforming the Immoral into the Merely Factual’, Accounting, Organizations and Society, Vol. 20, No. 2/3, pp. 147–73.
18. Covaleski, M.A., M.A. Dirsmith and S. Samuel (1996), ‘Managerial Accounting Research: The Contributions of Organizational and Sociological Theories’, Journal of Management Accounting Research, Vol. 8, pp. 1–35.
19. Department of Health (1997), The New NHS; Modern, Dependable (The Stationery Office, London).
20. Department of Health (2000a), The NHS Plan: A Plan for Investment, A Plan for Reform (The Stationery Office, London).
21. Department of Health (2000b), Implementation Programme for the NHS Plan (The Stationary Office, London).
22. Department of Health (2000c), Coronary Heart Disease: National Service Framework for Coronary Heart Disease – Modern Standards and Service (The Stationary Office, London).
23. Department of Health (2001), NHS Performance Ratings (The Stationary Office, London).
24. Department of Health (2002), Delivering the NHS Plan: Next Steps on Investment, Next Steps on Reform (The Stationary Office, London).
25. Department of Health (2004), The NHS Improvement Plan (The Stationery Office, London).
26. DiMaggio, P.J. and W.W. Powell (1983), ‘The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Field’, American Sociological Review, Vol. 48, pp. 147–60.
27. Dunshire, A. (1978), Control in a Bureaucracy: The Execution Process (Martin Robertson, Oxford).
28. Healthcare Commission (2004a), NHS Performance Ratings 2003/2004 (Commission for Healthcare Audit and Inspection, London).
29. Healthcare Commission (2004b), Performance Ratings Methodology for 2004/05- Acute & Specialist (Commission for Healthcare Audit and Inspection, London).
30. Healthcare Commission (2005a), NHS Performance Ratings 2004/2005 (Commission for Healthcare Audit and Inspection, London).
31. Healthcare Commission (2005b), Performance Indicators for the Performance Ratings 2004/2005 (Commission for Healthcare Audit and Inspection, London).
32. Hood, C. (1995), ‘The “New” Public Management in the 1980s: Variations on a Theme’, Accounting, Organizations and Society, Vol. 20 No. 2/3, pp. 93–109.
33. Hood, C. and G. Peters (2004), ‘The Middle Aging of New Public Management: into the Age of Paradox? Journal of Public Administration Research and Theory, Vol. 14, No. 3, pp. 267–82.
34. Hopwood, A.G. (1984), ‘Accounting and the Pursuit of Efficiency’, in A. G Hopwood and C. Tomkins (eds), Issues in Public Sector Accounting (Philip Allen, London).
35. Humphrey, C., P. Miller and R. W. Scapens (1993), ‘Accountability and Accountable Management in the UK Public Sector’, Accounting, Auditing and Accountability Journal, Vol. 6, pp. 7–29.
36. Ittner, C.D. and D.F. Larcker (1998), ‘Innovations in Performance Measurement: Trends and Research Implications’, Journal of Management Accounting Research, Vol. 10, pp. 205–38.
37. Jackson, P.M. (1982), The Political Economy of Bureaucracy (Philip Allan, Oxford).
38. Jackson, P.M. (1993), ‘Public Service Performance Evaluation: A Strategic Perspective’, Public Money & Management, Vol. 13(October), pp. 9–14.
39. Kaplan, R.S. and D.P. Norton (1996), The Balanced Scorecard – Translating Strategy into Action (Harvard Business Press, Boston).
40. Kaplan, R.S. and D.P. Norton (2001), ‘Transforming the Balanced Scorecard from Performance Measurement to Strategic Management’, Accounting Horizons, Vol. 15, pp. 87–104
41. Kloot, L. and J. Martin (2000), ‘Strategic Performance Management: A Balanced Approach to Performance Management: Issues in Local Government’, Management Accounting Research, Vol. 11, pp. 231–51.
42. Labour Party (1997), New Labour Because Britain Deserves Better (The Labour Party, London).
43. Labour Party (2001), Ambitions for Britain (The Labour Party, London).
44. Labour Party (2005a), Britain Forward Not Back (The Labour Party, London).
45. Labour Party (2005b), Waiting Times Forward Not Back (The Labour Party, London).
46. Lapsley, I. (1988), ‘Research in Public Sector Accounting: An Appraisal’, Accounting, Auditing & Accountability Journal, Vol. 1 No. 1, pp. 21–33.
47. Lapsley, I. (1991), ‘Accounting Research in the NHS’, Financial Accountability & Management, Vol. 7 No. 1, pp. 1–14.
48. Le Grand, J., N. Mays and J. Dixon (1998), ‘The Reforms: Success or Failure or Neither?’ in J. Le Grand, N. Mays and J. Mulligan (eds.), Learning from the NHS Internal Market (King's Fund, London).
49. Llewellyn, S. and D. Northcott (2005), ‘The Average Hospital’, Accounting, Organizations and Society, Vol. 30, pp. 555–83.
50. Miller, P. and T. O'Leary (1987), ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, Vol. 12, pp. 396–404.
51. Miller, P. and T. O'Leary (1993), ‘Accounting Expertise and the Politics of the Product: Economic Citizenship and Modes of Corporate Governance’, Accounting, Organisations and Society, Vol. 18, Nos. 2/3, pp. 187–206.
52. Modell, S. (2001), ‘Performance Measurement and Institutional Processes: A Study of Managerial Responses to Public Sector Reform’, Management Accounting Research, Vol. 12, pp. 437–64.
53. Moorfields Eye Hospitals NHS Foundation Trust (2005), Annual Report 2004/5 (London).
54. NHS Executive (1998), The New NHS Modern and Dependable: A National Framework for Assessing Performance (The Stationery Office, London).
55. Nørreklit, H. (2000), ‘The Balance on the Balanced Scorecard – A Critical Analysis of Some of Its Assumptions’, Management Accounting Research, Vol. 11, pp. 65–88.
56. Ogden, S.G. (1995), ‘Transforming Frameworks of Accountability: The Case of Water Privatizations’, Accounting, Organizations and Society, Vol. 20, No. 2/3, pp. 193–218.
57. Oliver, C. (1991), ‘Strategic Responses to Institutional Processes’, Academy of Management Review, Vol. 16, pp. 145–79.
58. Pollitt, C. (1986), ‘Beyond the Managerial Model: The Case for Broadening Performance Assessment in Government and the Public Services’, Financial Accountability & Management, Vol. 2, pp. 155–70.
59. Pollitt, C. (1990), Managerialism and the Public Services: The Anglo-American Experience (Basil Blackwell, London).
60. Pollitt, C. and G. Bouckaert (2000), Public Management Reform: A Comparative Analysis (Oxford University Press, Oxford).
61. Ryan, B., R. W. Scapens and M. Theobald. (1992), Research Methods in Finance and Accounting (Academic Press, London).
62. Scapens, R.W. (2004), ‘Doing Case Study Research’, in C. Humphrey and B. Lee (eds.), The Real Life Guide to Accounting Research, A Behind-The-Scenes View of Using Qualitative Research Methods (Elsevier Ltd, London).
63. Scott, W.R. (1987), ‘The Adolescence of Institutional Theory’, Administrative Science Quarterly, pp. 493–511.
64. Stanyer, J. (1974), ‘Divided Responsibilities: Accountability in Decentralised Government’, Public Administration Bulletin, Vol. 17, pp. 14–30.
65. Stewart, J.D. (1984), ‘The Role of Information in Public Accountability’, in T. Hopwood and C. R. Tomkins (eds.), Issues in Public Sector Accounting (Philip Allan, Oxford).
66. Van Peursem, K.A., M. J. Pratt and S. R. Lawrence (1995), ‘Health Management Performance: A Review of Measures and Indicators’, Accounting, Auditing and Accountability Journal, Vol. 8, pp. 34–70.
67. Zucker, L.G. (1987), ‘Institutional Theory of Organization’, Annual Review of Sociology, Vol. 13, pp. 443–84.