Costs, incentives and changing resource allocations in health care organisations: comparing the UK and Canada
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 1 January 2005
Abstract
Management accounting, inter alia, gives information on how resources are allocated within organisations. If managers wish to change patterns of resource allocation, accounting knowledge is pivotal to any change processes. In health care organisations resources follow decisions made by clinicians, hence to have an impact on resource allocations managers must influence them. Direct managerial control over clinicians is not possible or desirable in health care organisations. This article suggests that incentives are an alternative to control in health care and investigates the impact of financial incentives within hospitals, utilising a naturally occurring experimental situation that has arisen between the UK and Canada.
Keywords
Citation
Llewellyn, S., Eden, R. and Lay, C. (2005), "Costs, incentives and changing resource allocations in health care organisations: comparing the UK and Canada", Journal of Accounting & Organizational Change, Vol. 1 No. 1, pp. 79-95. https://doi.org/10.1108/18325910510635308
Publisher
:Emerald Group Publishing Limited
Copyright © 2005, Emerald Group Publishing Limited