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Publication - Professor Sheila Ellwood

    Accounting for (A) Public Good: Public Healthcare in England


    Ellwood, S, 2009, ‘Accounting for (A) Public Good: Public Healthcare in England’. Financial Accountability and Management, vol 25., pp. 411 - 433


    The paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public interest (good) therein. The trends in NHS accounting are considered in the context of the defining characteristics of a modern public service. The accounting technologies, collectively known as New Public Financial Management (NPFM), are integral to wider public service reform. The overview of accounting technologies in context attempts to draw out some of the deficiencies or apparent mismatches in accounting technologies and public service reform.

    Keywords: healthcare costing, accrual accounting, public benefit entities, New Public Financial Management NPFM.

    Full details in the University publications repository