<title/> This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The...

<title/> This article considers the role of accounting, in particular current cost accounting (CCA), in influencing perceptions of financial performance and consequently regulatory decisions in utility industries over the past 25 years. It examines the accounting practices of nationalized industries,...