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The road to uniformity: accounting change in UK voluntary hospitals

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  • Neil Robson

Abstract

This paper explores the development and spread of the uniform system of accounts in United Kingdom voluntary hospitals in the period 1880-1920. The antecedent contextual factors are first established and include the growth of hospital care, changes in its nature, together with the emergence of the concepts of managerialism and efficiency. These factors are identified as important in stimulating the interest of external groups and institutions that were influential in raising the issue of accounting change. However, powerful individuals and groups within the voluntary hospital movement were able to control accounting reform and negate the power of external institutions. thereby successfully excluding the accounting profession from the development of uniform accounts. The paper further examines the subsequent spread of the uniform accounts and finds that economic power and professional and technological forces interacted to achieve a high degree of conformity of accounting practice within voluntary hospitals. This was achieved without the direct intervention of the State. Finally, the paper suggests that hospitals in the US followed the UK with their own uniformity drive.

Suggested Citation

  • Neil Robson, 2006. "The road to uniformity: accounting change in UK voluntary hospitals," Accounting and Business Research, Taylor & Francis Journals, vol. 36(4), pages 271-288.
  • Handle: RePEc:taf:acctbr:v:36:y:2006:i:4:p:271-288
    DOI: 10.1080/00014788.2006.9730028
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    Cited by:

    1. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.
    2. Gebreiter, Florian, 2016. "“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain," The British Accounting Review, Elsevier, vol. 48(2), pages 257-268.
    3. Florian Gebreiter & William J Jackson, 2015. "Fertile ground: the history of accounting in hospitals," Accounting History Review, Taylor & Francis Journals, vol. 25(3), pages 177-182, September.

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