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Original Articles

The application of depreciation accounting to the National Health Service

Pages 161-180 | Published online: 28 Jul 2006

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Read on this site (6)

Dale L. Flesher & Annette Pridgen. (2015) The development of hospital financial accounting in the USA. Accounting History Review 25:3, pages 201-217.
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Florian Gebreiter & William J Jackson. (2015) Fertile ground: the history of accounting in hospitals. Accounting History Review 25:3, pages 177-182.
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Howard Mellett, Neil Marriott & Louise Macniven. (2009) Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales. European Accounting Review 18:4, pages 745-764.
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Neil Robson. (2007) Adapting not Adopting: 1958 – 74. Accounting and Managerial ‘Reform’ in the Early NHS. Accounting, Business & Financial History 17:3, pages 445-467.
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Neil Robson. (2006) The road to uniformity: accounting change in UK voluntary hospitals. Accounting and Business Research 36:4, pages 271-288.
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Howard Mellett. (1997) The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’. Accounting and Business Research 27:2, pages 157-168.
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Articles from other publishers (4)

John Richard Edwards. (2021) Cash to accruals accounting in British central government: A journey through time. Financial Accountability & Management 39:1, pages 40-59.
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Neil Robson. (2008) Costing, funding and budgetary control in UK hospitals. Journal of Accounting & Organizational Change 4:3, pages 343-362.
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Howard Mellett. (2002) The consequences and causes of resource accounting. Critical Perspectives on Accounting 13:2, pages 231-254.
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N. Marriott & H. Mellett. (2016) Perceived Quality of Management Information and the Influence of Overspending Penalties in the NHS. Health Services Management Research 9:4, pages 254-261.
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