Uses of Management Accounting Information for Benchmarking in NHS Trusts

Pinar Guven‐Uslu · Lynne Conrad

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Accounting and Organizational Management Health Services Management and Policy Healthcare Quality and Management

Abstract

This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The problems revealed in developing appropriate costing information in this organizational context suggest difficulties lie ahead as more far-reaching organizational and financial change permeates the NHS.

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1985A Theory of Yardstick Competition 1992Management and Cost Accounting 2004The average hospital 1997The Attitudes of NHS Clinicians and Medical Managers Towards Changes in Accounting Controls 2005Management and cost accounting 2003The ‘ladder of success’ in healthcare: the UK national reference costing index

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2011A LONGITUDINAL STUDY OF CHANGE IN THE ENGLISH NATIONAL HEALTH SERVICE

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