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| Author: | Ballantine, J. Brignall, S. Modell, S. |
| Title: | Performance measurement and management in public health services: a comparison of U.K. and Swedish practice |
| Journal: | Management Accounting Research
1998 : MAR, VOL. 9:1, p. 71-94 |
| Index terms: | PUBLIC SECTOR HEALTH SERVICE PERFORMANCE MEASUREMENT MANAGEMENT UNITED KINGDOM SWEDEN |
| Language: | eng |
| Abstract: | The introduction of new forms of competition and improved management into public health services in the U.K. and Sweden have stimulated changes in costing and performance measurement (PM). In particular, the implementation of purchaser-provider models has made the use of accounting information for performance measurement and pricing more widespread, to enhance the accountability of operating level managers. Taking a service perspective on public health care, the paper contrasts and compares performance measurement and management practices in both countries using two case studies. Fitzgerald et al.'s (1991) Results and Determinants Framework' for PM in Services is used to conduct gap analyses' and draw lessons for improving the management of health service performance in both countries. |
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