1,624
Views
22
CrossRef citations to date
0
Altmetric
Original Article

Counting the costs: The risks of regulating and accounting for health care provision

&
Pages 9-21 | Published online: 06 Feb 2008

References

  • Ashmore , M. , Mulkay , M. J. and Pinch , T. J. 1989 . Health and Efficiency: A Sociology of Health Economics , Milton Keynes : Open University Press .
  • Audit Commission . 2005 . Managing the Financial Implications of NICE Guidance , London : Audit Commission .
  • Audit Commission . 2006 . Audit Commission Review of the NHS Financial Management and Accounting Regime: A Report to the Secretary of State for Health , London : Audit Commission .
  • Bevan , G. and Hood , C. 2006 . What's measured is what matters: targets and gaming in the English public health care system . Public Administration , 84 : 517 – 538 .
  • Birch , S. and Gafni , A. 2007 . Economists' dream or nightmare? Maximizing health gains from available resources using the NICE guidelines . Health Economics, Policy and Law , 2 : 193 – 202 .
  • Blomgren , M. 2003 . Ordering a profession: Swedish nurses encounter New Public Management reforms . Financial Accountability and Management , 19 : 45 – 71 .
  • CM 5207(1) . 2001 . Learning from Bristol: The Report of the Public Inquiry into Children's Heart Surgery at the Bristol Royal Infirmary 1984 – 1995 , London : HMSO .
  • CM 6394 . 2004 . Fifth Report—Safeguarding Patients: Lessons from the Past—Proposals for the Future , London : TSO .
  • CMD 6502 . 1944 . A National Health Service, White Paper , London : Stationery Office .
  • CMND 1432 . 1961 . The Control of Public Expenditure , London : HMSO .
  • CMND 3638 . 1968 . The Civil Service, Report of the Committee (The Fultons Report) , London : HMSO .
  • Dent , T. H. S. and Sadler , M. 2002 . From guidance to practice: why NICE is not enough . British Medical Journal , 324 : 842 – 845 .
  • Department of Health . 1998 . The New NHS: Modern, Dependable , London : The Stationery Office .
  • Department of Health . 2002 . Reforming NHS Financial Flows—Introducing Payment by Results , London : The Stationery Office .
  • Department of Health . 2006a . Reference Costs 2006 , London : Department of Health .
  • Department of Health . 2006b . Payment by Results in 2007 – 08 National Tariff, Renal Dialysis Indicative Tariff for 2007 – 08 , London : Department of Health .
  • Drummond , M. 2007 . NICE: A nightmare worth having? . Health Economics, Policy and Law , 2 : 203 – 208 .
  • Fuchs , V. 1999 . The Future of Health Economics, NBER working paper #7379 , Cambridge : National Bureau of Economic Research .
  • Hood , C. 1995 . The ‘New Public Management’ in the 1980s: variations on a theme . Accounting, Organizations and Society , 20 : 93 – 190 .
  • Hopwood , A. G. 1984 . “ Accounting and the pursuit of efficiency ” . In Issues in Public Sector Accounting , Edited by: Hopwood , A. and Tomkins , C. Oxford : Philip Allan .
  • Johnson , H. T. and Kaplan , R. S. 1987 . Relevance Lost: The Rise and Fall of Management Accounting , Boston, MA : Harvard Business School Press .
  • Jones , C. S. and Dewing , I. P. 1997 . The attitudes of NHS clinicians and medical managers towards changes in accounting controls . Financial Accountability and Management , 13 : 261 – 280 .
  • Kaplan , R. S. and Cooper , R. 1998 . Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance , Boston : Harvard Business School Press .
  • Klein , R. 1983 . The Politics of the National Health Service , London : Longman .
  • Kurunmäki , L. 1999 . Making an accounting entity: the case of the hospital in Finnish health care reforms . The European Accounting Review , 8 : 219 – 237 .
  • Kurunmäki , L. 2004 . A hybrid profession—the acquisition of management accounting expertise by medical professionals . Accounting, Organizations and Society , 29 : 327 – 347 .
  • Kurunmäki , L. , Melia , K. and Lapsley , I. 2003 . Accountingization vs legitimation: A comparative study of the use of accounting information in intensive care . Management Accounting Research , 14 : 112 – 139 .
  • Kurunmäki , L. , Melia , K. and Lapsley , I. 2006 . Costs, Care and Rationing: A Comparative Study of Intensive Care in the UK and Finland , London : CIMA .
  • Kurunmäki , L. and Miller , P. 2006 . Modernising government: the calculating self, hybridisation and performance measurement . Financial Accountability and Management , 22 : 65 – 84 .
  • Leng , G. , Rawlins , M. and Page , M. 2007 . Commentary: NICE—setting clinical standards . British Medical Journal , 334 : 1054 – 1055 .
  • Llewellyn , S. and Northcott , D. 2005 . The average hospital . Accounting, Organizations and Society , 30 : 555 – 583 .
  • Lloyd-Bostock , S. and Hutter , B. 2008 . Reforming regulation of the medical profession: the risks of risk-based approaches . Health, Risk and Society , 10 ( 1 ) : 69 – 83 .
  • Miller , P. 1992 . Accounting and objectivity: the invention of calculating selves and calculable spaces . Annals of Scholarship , 9 : 61 – 86 .
  • Miller , P. , Kurunmäki , L. and O'Leary , T. 2007 . Accounting, hybrids and the management of risk . Accounting, Organizations and Society , Accessed 23 January 2008, available at www.sciencedirect.com
  • Miller , P. and Rose , N. 1990 . Governing economic life . Economy and Society , 19 : 1 – 31 .
  • Monitor . 2006a . How Service-Line Reporting can Improve Productivity and Performance in NHS Foundation Trusts , London : Monitor .
  • Monitor . 2006b . Toolkit for Presenting Service-Line Reporting Data
  • Monitor . 2006c . Guide to Developing Reliable Financial Data for Service-Line Reporting , London : Monitor .
  • Monitor . 2007a . Compliance Framework , London : Monitor .
  • Monitor . 2007b . Getting the Most out of Service-Line Reporting: Organisational Change and Incentive-based Performance Management , London : Monitor .
  • Mulkay , M. , Pinch , T. and Ashmore , M. 1987 . Colonizing the mind: dilemmas in the application of social science . Social Studies in Science , 17 : 231 – 256 .
  • NICE . 2002 . Guidance on Home compared with Hospital Haemodialysis for Patients with End-stage Renal Failure, Technology Appraisal Guidance No 48 , London : National Institute for Clinical Excellence .
  • NICE . 2005 . Process for Costing Clinical Guidelines , London : National Institute for Health and Clinical Excellence .
  • Neu , D. 2006 . Accounting for public space . Accounting, Organizations and Society , 31 : 391 – 414 .
  • Office of Health Economics . 1967 . Efficiency in the Hospital Service , London : Office of Health Economics .
  • Perrin , J. 1978 . Management of Financial Resources in the National Health Service , London : HMSO .
  • Pollitt , C. , Harrison , S. , Hunter , D. and Marnoch , G. 1988 . The reluctant managers: clinicians and budgets in the NHS . Financial Accountability & Management , 4 : 213 – 233 .
  • Preston , A. M. , Cooper , D. J. and Coombs , R. W. 1992 . Fabricating budgets: a study of the production of management budgeting in the national health service . Accounting, Organizations and Society , 17 : 561 – 593 .
  • Rawlins , M. 1999 . In pursuit of quality: the National Institute for Clinical Excellence . Lancet , 353 : 1079 – 1082 .
  • Rose , N. and Miller , P. 1992 . Political power beyond the state: problematics of government . British Journal of Sociology , 43 : 173 – 205 .
  • Samuel , S. , Dirsmith , M. W. and McElroy , B. 2005 . Monetized medicine: from the physical to the fiscal . Accounting, Organizations and Society , 30 : 249 – 278 .
  • Sculpher , M. , Claxton , K. and Akehurst , R. 2004 . “ Its just evaluation for decision making: recent developments in, and challenges for, cost-effectiveness research ” . In Health Policy and Economics: Opportunities and Challenges , Edited by: Smith , P. , Ginelly , L. and Sculpher , M. Milton Keynes : Open University Press .
  • Sheldon , T. A. , Cullum , N. , Dawson , D. , Lankshear , A. , Lowson , K. Watt , I. 2004 . What's the evidence that NICE guidance has been implemented? Results from a national evaluation using time series analysis, audit of patients' notes, and interviews . British Medical Journal , 329 : 999 – 1004 .
  • UK Renal Association . 2007 . Clinical Practice Guidelines for Haemodialysis , 4th edn Available at www.renal.org/guidelines/print/HD210606.pdf
  • Walshe , K. 2003 . Regulating Health Care , Maidenhead : Open University Press .
  • Williams , A. 2004 . What could be Nicer than NICE? , London : Office of Health Economics .

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.