The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational...

Just over two decades ago, Hopwood criticised accounting researchers for how little they knew of the actual functioning of accounting in organisational contexts. Recently, Parker and Roffey reminded us that this is still the case. A new wave of critical and interpretive researchers have not been...

Purpose – This paper aims to examine how small, grass‐roots non‐governmental organisations (NGOs) account for their actions and expenditures and how this accountability is discharged to, and benefits, the citizens they serve. Design/methodology/approach – The paper draws on social...

Examines the move towards a commercialized, economically driven, health sector in New Zealand. Reforms involve extensive organizational rearrangements and the creation of profit‐driven businesses in place of public hospitals. These institutional rearrangements involve the fabrication of new...

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical operations. This paper examines the budgetary processes in a particular institutional and organisational setting‐ that of a...

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some...

Purpose – This paper aims to bring greater clarity to the debate on the merits (or demerits) of relative performance evaluation through a broad assessment of current UK National Health Service (NHS) benchmarking. It seeks to examine whether benchmarking is being used dynamically to disseminate...

Purpose – The pupose of this paper is to present an overview of the main conceptual and methodological issues that underlie our current understanding of benchmarking initiatives in the field of health. Design/methodology/approach – The paper is based on a pragmatic review of the literature...

Purpose – To review the application of the principles of benchmarking to the field of laboratory medicine. Design/methodology/approach – Review of the literature on performance management techniques employed in healthcare provision, and specifically in laboratory medicine, including...