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- Title
The Accounting-Clinical Interface--Implementing Budgets for Hospital Doctors.
- Authors
Lapsley, Irvine
- Abstract
The implementation of budgets for hospital doctors has been the subject of study in many countries. A general conclusion to emerge from these various studies is that of failure--of an inability of accounting information to make meaningful connections with the world of the hospital doctors. A distinguishing feature of many policy initiatives which seek to reform practice in the state-owned or state-financed institutions has been the perspective adopted by policy-makers--that of modernizers or reformers who pursue their policies with relentless conviction, even where there is no sign of successful implementation. This article presents a contrasting view, in which a more complex understanding of the reform process is necessary, to explain successful clinical budgeting.
- Subjects
BUDGET; PHYSICIANS; PERSONAL finance
- Publication
Abacus, 2001, Vol 37, Issue 1, p79
- ISSN
0001-3072
- Publication type
Article
- DOI
10.1111/1467-6281.00075