Accounting Notes Accounting in the New Public Sector Notes
AC310: Management Accounting, Financial Management and Organizational Control - Module 4 (Accounting in the New Public Sector).
These notes cover the final module of the AC310 Management Accounting course at LSE which covers the following topics: Management accounting and financial management in the 'New Public Sector', including performance measurement, cost accounting, cost management and pricing; the roles of accounting controls in the health system reforms in the UK and elsewhere.
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“New Public Management” (Hood, 1995)
An expectation had been that the reforms would lead to a decentralized health care system where the financial responsibility would be allocated to a level closer to the patient
i.e. the head nurses
Roots in the profession’s internal constitution has a structure that is not coherent but heterogeneous
Hence the contradictory responses from different people
In the American context Scott et al. (2000) have called the transition a ‘decline of Professional dominance’ and ‘advance of Managerial-Market orientation’
Just as we might expect to find conflicting groups within an organization (Cyert and March, 1963), we might also expect to find competing segments within a profession (Bucher and Strauss, 1961)
Ongoing ordering process within a profession aimed at establishing and defending different ideas of identity (Law, 1994)
Two ideas of a nurse:
As an expert in caring
As an administrative leader
Longer history within the profession according to Lannerheim (1994)
Role of a professional should not be seen as finally settled agreements, rather as ordering processes
The aim of the reforms should not be seen simply as improving public sector services in general, but also as attempts to redistribute power and control (Kurunmaki, 2000)
Shifted emphasis from professional standards and expertise towards more explicit and measurable standards of performance provided by different accounting techniques (Hood, 1995)
Could be seen as signaling decreasing trust in the professional and a limitation in their possibilities of self-management
Blurring of professional boundaries that occurred when UK doctors became clinical directors adopted medical manager hybrid roles by accepting increased commercial and managerial responsibility (Kitchener, 2000)
It is likely that factors such as the design, implementation, and context of the reform, as well as the history, position and knowledge-system of the professional might have consequences for the encounter
Can link this to the current reforms of the NHS where the culture and history is portrayed to be at risk by campaigners
Heterogeneity of professions (Abbott, 1988)
Swedish nursing profession has 3 best recognized segements:
Mini-doctors
Administrative leaders
Experts in caring
Heterogeneous in various ways
Differ in terms of education
Competence of ordinary nurses is quite fragmented
Different disciplines such as medicine, caring, psychology, pharmacology and administration (Heyman, 1995)
Rather strong but contested idea of the nurses as mini doctors (Lannerheim, 1994)
Means that nursing education should include a stronger medical component and that the nursing profession should move in a direction closer to that of doctors (Vardfacket)
Evident during the 1950s and 1960s when there was a shortage of doctors due to rapid expansion of Swedish health care (Lannerheim, 1994)
Others argue that nurses can never truly compete with doctors
Nurses might be delegated simpler medical procedures but could never really have access to the abstract knowledge supporting them
Considered a dangerous strategy by other parts of the profession
Every time the nursing education has been reformed, the medical component has diminished, and the subjects outside the doctors’ control have increased (Heyman, 1995)
Since 1982, caring has become a core subject in nursing education
Attempts to establish caring as core competence
Administrative leadership in health care has always been considered a possible career route for nurses
Complement and as a possible career choice
Usually seen as the role of head nurses and chief nurses
The rise of an administrative hierarchy has been a general trend in the hospitals organizational development in Sweden during a large part of the 20th Century (Gustafsson, 1987)
Since doctors by tradition have been the leaders in health care, nurses have been fighting this battle from an inferior position
Whether caring should be seen as the nurses’ jurisdiction or as subordinate to medicine has been a much-debated topic
Physicians argued that they should have total responsibility for the clinical units since they were the...
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AC310: Management Accounting, Financial Management and Organizational Control - Module 4 (Accounting in the New Public Sector).
These notes cover the final module of the AC310 Management Accounting course at LSE which covers the following topics: Management accounting and financial management in the 'New Public Sector', including performance measurement, cost accounting, cost management and pricing; the roles of accounting controls in the health system reforms in the UK and elsewhere.
These not...
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