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Accounting, Modernity and Health Care Policy
Author(s) -
Lapsley Irvine
Publication year - 2001
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00137
Subject(s) - modernization theory , modernity , health care , public administration , subject (documents) , relation (database) , accounting , process (computing) , political science , health care reform , health policy , business , law , database , library science , computer science , operating system
The National Health Service of the United Kingdom has been the subject of many reforms since it was established in 1948. This paper examines the process of reform in relation to significant changes to the NHS in recent decades. This reform process places ideas of the modern at the heart of these various initiatives. This paper also examines the intended or actual role of accounting in this modernisation process to examine its significance in the making of health care policy.