73
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Resource Accounting and NHS Trusts

Pages 35-38 | Published online: 15 Mar 2010
 

Abstract

The introduction of capital charges into the National Health Service (NHS) was part of the movement to reflect the use of resources to deliver public sector services rather than simply report cash flows. At the time of its introduction, it was justified with reference to what was deemed to be private sector ‘good practice’. This article discusses the underlying principles, examines the practical implications of this dogma and seeks to separate the rhetoric from reality.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.