An era of governance through performance management – New Labour's National Health Service from 1997 to 2010

Abstract

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Accounting, Foucault and debates about management and organizations

“…Despite the evident flaws of Hoskin and Macve's (1986) inquiry into accounting's originsincluding a willingness to ignore evidence such as Pacioli's well-known observations where it contradicted their thesisthere is certainly nothing in the "Historic Turn" literature that remotely resembles its sweeping endeavor, one that traces the interrelationship between management, accounting and patterns of workplace control over more than a millennium. Accounting's propensity to pay heed to measurement has also produced more thorough explorations of the ways in which managerial practices relating to micro-measurement have unquestionably become a feature of not only private-sector firms but also government agencies in fields such as health and education (see, for example, Dillard, 2002;Fourcade and Healy, 2013;Ferry and Scarparo, 2015). It is also the case that, whereas the "Historic Turn" literature has primarily been concerned with the generation and use of knowledge, the "New Accounting History" and the critical accounting literature more generally, has paid greater attention to the ways in which the work order and discipline have been obtained.…”

Living the PhD journey

“…I have also been an actor in collaborative efforts to tackle intractable issues, or working in 'the swamp', as Schall (1995) describes it, and the inertia (Huxham, 2005) that seemed to frequently emerge. On arriving in Scotland in 2008 from Australia, I was immediately struck by what I described as the dense partnership landscape in the public sector and attendant performance management frameworks (Ferry & Scarparo, 2015) -an institutionalising of inter-organisational relations. This moment, in reaction to my experiences to that date, was the trigger for an idea for a PhD.…”

Kritik Atas Pelaksanaan Standar Akuntansi Rumah Sakit Syariah

“…Dari sini perlu untuk memperkirakan rasio biaya dan harga yang distandardisasi oleh biaya. Tujuan dilakukannya rasio bia ya ini untuk membandingkan pendapatan yang dihasilkan serta alokasi biayanya se hingga pada akhirnya akan dapat diketahui apakah kenaikan biaya juga diikuti oleh ke naikan pendapatan atau sebaliknya (Ferry & Scarparo, 2015;Thibodeau et al, 2014;Rob bins & Lapsley, 2015).…”