Accounting for (A) Public Good: Public Healthcare in England

S.M Ellwood

Research output: Contribution to journalArticle (Academic Journal)peer-review

18 Citations (Scopus)


The paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public interest (good) therein. The trends in NHS accounting are considered in the context of the defining characteristics of a modern public service. The accounting technologies, collectively known as New Public Financial Management (NPFM), are integral to wider public service reform. The overview of accounting technologies in context attempts to draw out some of the deficiencies or apparent mismatches in accounting technologies and public service reform. Keywords: healthcare costing, accrual accounting, public benefit entities, New Public Financial Management NPFM.
Translated title of the contributionAccounting for (a) public good: public healthcare in England
Original languageEnglish
Pages (from-to)411 - 433
Number of pages23
JournalFinancial Accountability and Management
Issue number4
Publication statusPublished - Nov 2009

Bibliographical note

Publisher: Blackwell


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