Uses of Management Accounting Information for Benchmarking in NHS Trusts

Clinicians and accounting: A systematic review and research directions

“…Due to the perceived low benefits in terms of clinical performance, clinicians frequently carried out their managerial duties with little attention, and did not integrate the use of AISs in their decision-making processes (Börner & Verstegen, 2013;Kurunmaki et al, 2003;Lapsley, 2007;Nyland & Pettersen, 2004). They also struggled against the introduction of control and the implementation of AISs in HCOs and reduced the impact of changes in the healthcare sector (Bourn & Ezzamel, 1986a, 1986bGuven Uslu & Conrad, 2008;Jacobs, 1995;Jones, 2002;Kurunmaki, 1999aKurunmaki, , 1999bKurunmaki et al, 2003;Notman et al, 1987).…”

“…In order to cope with this changing environment and to address reforms, HCOs changed the way in which accounting information systems (AISs) were shaped; the new AISs were designed to provide information directed at cost reduction and at supporting benchmarking (Guven Uslu & Conrad, ; Järvinen, ; Lehtonen, ). Clinicians have a significant impact on costs (Abernethy & Stoelwinder, ).…”

Developing a performance evaluation system for the Italian public healthcare sector

“…This is especially the case in the healthcare sector (Noordegraaf and Van der Meulen, 2008). Creating learning and consensus processes, such as promoting horizontal communication and encouraging participation at different levels, can reduce tension between managers and medical professionals (Broadbent et al, 1992;Guven-Uslu and Conrad, 2008), as well as producing an effective performance evaluation system (Arnaboldi and Lapsley, 2004;Hilarion et al, 2009).…”

Successful changes in management accounting systems: A healthcare case study

“…For instance, Northcott and Llewellyn (2003) criticised the calculation of average costs in health services in England, and directed attention to causes of inconsistencies that adversely affect effective benchmarking comparisons. Other researchers (Guven-Uslu, 2005;Guven-Uslu & Conrad, 2008;Jones, 2002) illustrate the adverse impact on the overall concept of performance management and its understanding and implementation. Other works explain the impact of power relations between professionals (Chua, 1995;Llewellyn & Northcott, 2005) and the dynamics of collaboration between clinicians, managers, and accountants .…”