Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements

Financial Accountability and Management

Volumn 31, Issue 1, 2015, Pages 41-68

  Chang, Li cheng ^a  

^a UNIVERSITY OF KENT   (United Kingdom)

Author keywords

Accountability; Institutional theory; NHS performance measurements

Indexed keywords

EID: 84953751010     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/faam.12045     Document Type: Article

References (113)

1. Abernethy, M. and W. Chua (1996), 'A Field Study of Control System 'Redesign': The Impact of Institutional Processes on Strategic Choice', Contemporary Accounting Research, Vol. 13, pp. 569-606.
2. Abernethy, M., W. Chua, J. Grafton and H. Mahama (2007), 'Accounting and Control in Health Care: Behaviour, Organizational, Sociological and Critical Perspectives', in C. S. Chapman, A. G. Hopwood and M. D. Shields (eds.), Handbook of Management Accounting Research (Elsevier, Oxford).
3. Anthony, R. N. and D. W. Young (2003), Management Control in Nonprofit Organizations (McGraw-Hill/Irwin, New York).
4. Appleby, J. and S. Boyle (2000), 'Blair's Billions: Where Will He Find the Money for the NHS?' British Medical Journal, Vol. 320, pp. 865-67.
5. Appleby, J. and A. Harrison (2005), The War on Waiting for Hospital Treatment in the English NHS (King's Fund, London).
6. Ashworth, R., G. Boyne and R. Delbridge (2009), 'Escape from the Iron Cage? Organizational Change and Isomorphic Pressures in the Public Sector', Journal of Public Administration, Vol. 19, No. 1, pp.165-87.
7. Audit Commission (2002), Access to Care: Ear Nose and Throat and Audiology Services (Audit Commission, London).
8. Audit Commission (2006), Audit Commission Review of the NHS Financial Management and Accounting Regime (Audit Commission, London).
9. BBC News (2000), Failing Hospital 'Named and Shamed' (7 August) (Available at http://news.bbc.co.uk/1/hi/health/869511.stm).
10. BBC News (2006), NHS Deficits Doubles to over £500m (7 June) (Available at http://news.bbc.co.uk/1/hi/health/5055602.stm).
11. BBC News (2010), Spot-Checks Reveal Mistakes when Hospitals Self-Certify (8 March) (Available at http://news.bbc.co.uk/1/hi/uk/8551668.stm).
12. Behn, R. D. (2001), Rethinking Democratic Accountability (Brookings Institution, Washington DC).
13. Bevan, G. and C. Hood (2006a), 'Have Targets Improved Performance in the English NHS?' British Medical Journal, Vol. 332, pp. 419-22.
14. Bevan, G. and C. Hood (2006b), 'What's Measured is What Matters: Targets and Gaming in the English Public Health Care System', Public Administration, Vol. 84, pp. 517-38.
15. Blair, T (2010), A Journey (Random House, London).
16. Boum, J. (2001), Handling Clinical Negligence Cases in England (National Audit Office, London).
17. Bovens, M. (2005), 'Public Accountability', in E. Ferlie, L. E. Lynn and C. Pollitt (eds.), The Oxford Handbook of Public Management (Oxford University Press, Oxford), pp.182-208.
18. Bovens, M., T. Schillemans and P. T. Hart (2008), 'Does Public Accountability Work? An Assessment Tool', Public Administration, Vol. 88, No.1, pp. 225-42.
19. 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.
20. Cabinet Office (2007), Capability Review of the Department of Health (Cabinet Office, London).
21. Chang, L. (2009), 'The Impact of Political Interests upon the Formulation of Performance Measurements: The NHS Star Rating System', Financial Accountability & Management, Vol. 25, pp. 145-65.
22. Chua, W. F. and P. Degeling (1993), 'Interrogating an Accounting-Based Intervention on Three Axes: Instrumental, Moral and Aesthetic', Accounting, Organizations and Society, Vol. 18, No. 4, pp. 291-318.
23. Clegg, S. (2010), 'The State, Power and Agency: Missing in Action in Institutional Theory?' Journal of Management Inquiry, Vol. 19, pp. 4-13.
24. Coleman J. S. (1990), 'The Emergence of Norms', in M. Hechter, K. Opp and R. Wippler (eds.), Social Institutions - Their Emergence, Maintenance and Effects (Walter de Gruyter, New York), pp.35-59.
25. Commission for Health Improvement (2003), NHS Performance Rating for 2002/2003 (Commission for Health Improvement, London).
26. 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, Nos. 2-3, pp. 147-73.
27. Covaleski, M. A., M. A. Dirsmith and J. E. Michelman (1993), 'An Institutional Theory Perspective on the DRG Framework, Case-Mix Accounting Systems and Health-Care Organizations', Accounting, Organizations and Society, Vol. 18, No.1, pp. 65-80.
28. Dacin, M. T. (1997), 'Isomorphism in Context: The Power and Prescription of Institutional Norms', Academy of Management Journal, Vol. 40, pp. 46-81.
29. Dacin, M. T., J. Goodstein and W. R. Scott (2002), 'Institutional Theory and Institutional Change: Introduction to the Special Research Forum', Academy of Management Journal, Vol. 45, pp. 45-57.
30. Davies, J. (2005), 'NHS Held Back by Lack of Strategy, Veteran Warns', Health Service Journal, Vol. 115, pp. 9.
31. Department of Health (1997), The New NHS; Modern, Dependable (The Stationery Office, London).
32. Department of Health (1999), Saving Lives: Our Healthier Nation (The Stationery Office, London).
33. Department of Health (2000), The NHS Plan: A Plan for Investment, A Plan for Reform (The Stationery Office, London).
34. Department of Health (2001a), Shifting the Balance of Power within the NHS - Securing Delivery (The Stationery Office, London).
35. Department of Health (2001b), NHS Performance Ratings (The Stationary Office, London).
36. Department of Health (2002a), NHS Performance Indicators- February 2002 (The Stationery Office, London).
37. Department of Health (2002b), Delivering the NHS Plan: Next Steps on Investment, Next Steps on Reform (The Stationary Office, London).
38. Department of Health (2003), A Short Guide to NHS Foundation Trusts (The Stationary Office, London).
39. Department of Health (2004a), The NHS Improvement Plan (The Stationery Office, London).
40. Department of Health (2004b), National Standards, Local Action- Health and Social Care Standards and Planning Framework 2005/06-2007/08 (The Stationery Office, London).
41. Department of Health (2004c), Standards for Better Health (The Stationery Office, London).
42. Department of Health (2005a), Health Reform in England: Update and Next Steps (The Stationery Office, London).
43. Department of Health (2005b), Quicker Scans: Endoscopies and Imaging for NHS Patients, Press Release 2005/0064 (Department of Health, London).
44. Dillard, J. F., J. T. Rigsby and C. Goodman (2004), 'The Making and Remaking of Organization Context: Duality and the Institutionalization Process', Accounting, Auditing & Accountability Journal, Vol. 17, pp. 506-42.
45. DiMaggio P. (1988), 'Interest and Agency in Institutional Theory', in L.G. Zucker (eds.), Institutional Patterns and Organizations, pp.3-21 (Ballinger, Cambridge, Massachusetts).
46. Dunshire, A. (1978), Control in a Bureaucracy: The Execution Process (Martin Robertson, Oxford).
47. Ferriman, A. (2000), 'Blair Promises to Raise Funding on NHS to European Average', British Medical Journal, Vol. 320, pp. 205.
48. Francis, R. (2013), Report of the Mid Staffordshire NHS Foundation Trust Public Inquiry - Executive Summary (The Stationery Office, London).
49. Giddens, A. (1999), The Third Way: The Renewal of Social Democracy (John Wiley, London).
50. Ham, C. (2009), Health Policy in Britain (Palgrave MacMillian, London).
51. Harrison, A. and B. New (2000), Access to Elective Care (King's Fund, London).
52. Healthcare Commission (2004), Performance Ratings Methodology for 2004/05-Acute & Specialist (Commission for Healthcare Audit and Inspection, London).
53. Healthcare Commission (2005a), NHS Performance Ratings 2004/2005 (Commission for Healthcare Audit and Inspection, London).
54. Healthcare Commission (2005b), Assessment for Improvement: The Annual Health Check (Commission for Healthcare Audit and Inspection, London).
55. Healthcare Commission (2006), Developing the Annual Health Check in 2006/2007 (Commission for Healthcare Audit and Inspection, London).
56. Healthcare Commission (2008), The Annual Health Check 2007/08 (Commission for Healthcare Audit and Inspection, London).
57. Healthcare Commission (2009), Investigation into Mid Staffordshire NHS Foundation Hospital Trust (Commission for Healthcare Audit and Inspection, London).
58. Hood, C. (2005), 'Public Management: The Word, the Movement, the Science', in E. Ferlie, L. E. Lynn and C. Pollitt (eds.), The Oxford Handbook of Public Management (Oxford University Press, Oxford), pp.7-26
59. Hood, C. and P. Jackson (1991), Administrative Argument (Dartmouth, Aldershot).
60. 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.
61. House of Commons Committee of Public Accounts (2002a), Inappropriate Adjustments to NHS Waiting Lists (The Stationery Office, London).
62. House of Commons Committee of Public Accounts (2002b), Inpatient and Outpatient Waiting in the NHS (The Stationery Office, London).
63. House of Commons Health Committee (2007), NHS Deficits- First Report of Session 2006-07 (The Stationery Office, London).
64. House of Commons Public Administration Select Committee (2003), On Target? Government by Measurement (The Stationery Office, London).
65. Jones, C. S. (2001), 'The Attitudes of British National Health Service Managers and Clinicians Towards the Introduction of Benchmarking', Financial Accountability & Management, Vol. 18, No.2, pp. 163-88.
66. Klein, R. (1998), 'Why Britain is Reorganizing its National Health Service - Yet Again', Health Affairs, Vol. 17, pp. 111-25.
67. Klein, R. (2010), The New Politics of the NHS (Radcliffe, London).
68. 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.
69. Labour Party (1997), New Labour Because Britain Deserves Better (The Labour Party, London).
70. Labour Party (2001), Ambitions for Britain (The Labour Party, London).
71. Labour Party (2005), Britain Forward Not Back (The Labour Party, London).
72. Le Grand, J., N. Mays and J. Dixon (1998), 'The Reforms: Success or Failure or Either?' in J. Le Grand, N. Mays and J. Mulligan (eds.), Learning from the NHS Internal Market (King's Fund, London).
73. Lounsbury, M. (2008), 'Institutional Rationality and Practice Variation: New Directions in the Institutional Analysis of Practice', Accounting, Organizations and Society, Vol. 33, pp. 349-31.
74. McCroskey J. C. and T. J. Young (1981), 'Ethos and Credibility: The Construct and its Measurement after Three Decades', Central States Speech Journal, Vol. 32, pp. 24-34.
75. Meyer, J. W. (1987), 'The World Polity and the Authority of the Nation-State', in G. M. Thomas, J. W. Meyer, F. O. Ramirez and J. Boli (eds.), Institutional Structure: Constituting State, Society, and the Individual (Sage, California), pp.41-70.
76. Meyer, J. W. and B. Rowan (1977), 'Institutionalised Organizations: Formal Structure as Myth and Ceremony', American Journal of Sociology, Vol. 83, pp. 340-63.
77. Meyer, J. W. and W. R. Scott (1992), 'Centralization and the Legitimacy Problems of Local Government', in J. W. Meyer and W. R. Scott (eds.), Organizational Environments: Ritual and Rationality, pp. 199-216 (Sage, California).
78. Meyer, J. W., W. R. Scott and T. E. Deal (1983), 'Institutional and Technical Sources of Organizational Structure: Explaining the Structure of Educational Organizations', in J. W. Meyer and W. R. Scott (eds.), Organizational Environment: Ritual and Rationality, pp. 45-67 (Sage, Beverly Hills, California).
79. Meyer, J. W., W. R. Scott, D. Strang and A. L. Creighton (1988), 'Bureaucratization without Centralization: Changes in the Organizational System of US. Public Education, 1940-80', in L. Zucker (ed.), Institutional Patterns and Organizations, pp. 139-67 (Ballinger, Cambridge, Massachusetts).
80. Milburn, A. (2001), Speech at the Launch of the Modernization Agency, 25, April, 2001.
81. Modell, S. (2009), 'Institutional Research on Performance Measurement and Management in the Public Sector Accounting Literature: A Review and Assessment', Financial Accountability & Management, Vol. 25, No. 3, pp. 277-303.
82. Monitor (2008), Apply for NHS Foundation Trust Status - Guide for Applicants (Monitor, London).
83. Mulgan, R. (2003), Holding Power for Account: Accountability in Modern Democracies (Palgrave/MacMillan, Houndmills).
84. NHS Executive (1998), The New NHS Modern and Dependable: A National Framework for Assessing Performance (The Stationery Office, London).
85. NHS Executive (1999a), The NHS Performance Assessment Framework (The Stationery Office, London).
86. NHS Executive (1999b), Quality and Performance in the NHS: High Level Performance Indicators (The Stationery Office, London).
87. NHS Executive (2000), Quality and Performance in the NHS: NHS Performance Indicators (The Stationery Office, London).
88. Oliver, C. (1991), 'Strategic Responses to Institutional Processes', Academy of Management Review, Vol. 16, pp. 145-79.
89. Pollitt, C. (2003), Holding Power to Account: Accountability in Modern Democracies (Palgrave/MacMillan, Houndmills).
90. Pollitt, C. and G. Bouckaert (2011), Public Management Reform: A Comparative Analysis - New Public Management, Governance, and the Neo-Weberian State (Oxford University Press, Oxford).
91. Pollitt, C., J. Birchall and K. Putman (1998), Decentralising Public Service Management (MacMillan, Houndmills).
92. Powell, M. (1999), 'New Labour and the Third Way in the British National Health Service', International Journal of Health Services, Vol. 29, No. 2, pp. 353-70.
93. Preston, A. M. (1992), 'The Birth of Clinical Accounting: A Study of the Emergence and Transformation of Discourses on Costs and Practices of Accounting in U.S. Hospitals', Accounting, Organizations and Society, Vol. 17, No. 1, pp. 62-100.
94. Preston, A. M., W. F. Chua and D. Neu (1997), 'The Diagnostic-related Group-prospective Payment System and the Problem of the Government of Rationing Health Care to the Elderly', Accounting, Organizations and Society, Vol. 22, No. 2, pp. 147-64.
95. Royal Statistical Society (2004), Performance Indicators: Good, Bad and Ugly (Royal Statistical Society, London).
96. Rowe A. L. and J. Guthrie (2010), 'The Chinese Government's Formal Institutional Influence on Corporate Environmental Management', Public Management Review, Vol. 12, pp. 511-29.
97. Ryan, B., R. W. Scapens and M. Theobald (2002), Research Methods and Methodology in Finance and Accounting (Cengage Learning, London).
98. Scott, W. R. (1987), 'The Adolescence of Institutional Theory', Administrative Science Quarterly, Vol. 32, pp. 493-511.
99. Scott, W. R. (2005), 'Institutional Theory: Contributing to a Theoretical Research Program', in K. G. Smith and M. A. Hitt (eds.), Great Minds in Management, pp. 460-84 (Oxford University Press, Oxford).
100. Scott, W. R. (2008), 'Approaching Adulthood: The Maturing of Institutional Theory', Theory and Society, Vol. 37, No. 3, pp. 427-42.
101. Smith, P. (2002), 'Performance Management in British Healthcare: Will It Deliver?' Health Affair, Vol. 21, pp. 103-21.
102. Smith, P. (2005), 'Performance Measurement in Health Care: History, Challenges and Prospects', Public Money and Management, pp. 213-20.
103. 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).
104. Summa, A. H. (1993), 'The Rhetoric of Bureaucracy', in P. Ahonen (ed.), Tracing the Semiotic Boundaries of Politics (Mouton de Gruyter, Paris).
105. Thomas, G. M. and J. W. Meyer (1984), 'The Expansion of the State', Annual Review of Sociology, Vol. 10, pp. 461-82.
106. Thompson, J. D. and A. Tuden (1959), 'Strategies, Structures and Processes of Organizational Decision', in J. D. Thompson (ed.), Comparative Studies in Administration (The University of Pittsburgh Press, Pittsburgh).
107. Tolbert, P. and L. G. Zucker (1983), 'Institutional Sources of Change in the Formal Structure of Organizations: The Diffusion of Civil Service Reforms, 1880-1935', Administrative Science Quarterly, Vol. 23, pp. 22-39.
108. Wanless, D. (2002), Securing Our Future Health: Taking a Long-Term View (Final Report, HM Treasury, London).
109. Webster, C. (2002), The National Health Service: A Political History (Oxford University Press, Oxford).
110. Wichelns, H. (1925). 'The Literary Criticism of Oratory', in D. C. Bryant (eds.), The Rhetorical Idiom: Essays in Rhetoric, Oratory, Language, and Drama, pp. 443-64 (Cornell University Press, New York).
111. Zucker, L. G. (1987), 'Institutional Theories of Organizations', Annual Review of Sociology, Vol. 13, pp. 443-64.
112. Zucker, L. G. (1988), 'Where Do Institutional Patterns Come From? Organizations as Actors in Social Systems', in L. G. Zucker (ed.), Institutional Patterns and Organizations, pp. 23-49 (Ballinger, Cambridge, Massachusetts).
113. Zucker, L. G. and M. R. Darby (2005), 'An Evolutionary Approach to Institutions and Social Construction', in K. G. Smith and M. A. Hitt (eds.), Great Minds in Management, pp. 547-71 (Oxford University Press, Oxford).