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...

Traditionally in health care and in the public sector more generally, little thought has been given to the impact of provider‐oriented incentives on the delivery of services. There has been an assumption that the language of incentives belonged to the private sector and was inappropriate in...

The growth of Executive Agencies (agencies) in the UK public sector has been rapid. While the first agency was established as recently as 1988, by September 1998 over 75 per cent of civil servants were working in such organisations. They were created to improve the efficiency and effectiveness...

Since 1988, the role of Next Steps executive agencies has been crucial in delivering central government services. Agencies were established to improve service delivery, with changes being supported by an increasing focus on quantification. The Government argued that performance measures and...

Since 1988, the role of Next Steps executive agencies has been crucial in delivering central government services. Agencies were established to improve service delivery, with changes being supported by an increasing focus on quantification. The Government argued that performance measures and...