PubMed Health⌕ Search

Biomedical subjects

H Mellett

Publications and source records attributed to H Mellett.

6 recordsLinked to original sources
PubMed1997

Accountability and the accounting regime in the public sector. Some messages from the NHS.

In the UK, the government is keen to introduce private sector procedures into the public sector. The latest stage of this process has been to suggest the adoption of accruals accounting by those parts of the public sector where it is not already operated. This approach to accounting was introduced into the NHS as part of the reforms which implemented a quasi-market to match the demands of purchasers of health care with its providers. Outlines the assumptions which underlie accruals accounting and considers whether the environment created for NHS Trusts is sufficiently like that of the private sector to justify its use. Shows that the initial ideas of the extent to which Trusts could mimic private sector organizations have not been fulfilled in practice, and concludes that it is not possible to justify the use of accruals accounting in the public sector simply on the grounds that as it is the technique used in the private sector it must be superior to the available alternatives.

Accounting↗
PubMed1996

Perceived quality of management information and the influence of overspending penalties in the NHS.

The information needs of managers have changed considerably since the introduction of the internal market and many NHS units have invested in new management information systems to enhance the organization's performance. The characteristics of good quality information include accuracy, timeliness and comprehension. Information for management control also benefits from participation between the provider and the user. There are behavioural implications of using information as a control device and managers must internalize the financial objectives of the organization, usually expressed in budget reports. Failure to meet targets must attract penalties that will influence the managers' behaviour. They must respond to the information provided if control is to be exercised. This paper gives the results of a study into managers' perceptions of the adequacy and usefulness of financial information and the impact of penalties for overspending. It concludes that the financial information currently provided fails to meet many of the criteria of good quality information. Any perceived penalty for failing to attain budget-related goals is better than none, and there is little distinction between an overt reprimand and the ultimate sanction of dismissal.

Accounting↗
PubMed1995

Managerial objectives in the NHS.

Discusses managerial objectives in the National Health Service and compares service to patients with financial considerations. Reviews the growing influence of financial criteria and the manner in which financial objectives have been introduced. Asks if managers see their mission in terms of financial targets or patient service. Reports on the results of a questionnaire survey of all the managers in the provider units within two District Health Authorities. Managers were asked to rank a set of five statements in order of the extent to which they agree with them. Analysis of the overall results shows a large measure of agreement within the group of respondents that service to patients ranks first, with financial aspects coming last. The same outcome occurred when the results were disaggregated to NHS Trust/non-Trust level and between staff categories.

Attitude of Health Personnel↗
PubMed1994

The financial awareness of managers in the reformed NHS.

Managers in the NHS are facing financial reforms which will impact greatly on their role. In general terms, service managers tend to be functionally trained and their financial awareness has not been a pre-requisite for their selection. Their ability to respond to their new role requirements is therefore untested, but it represents a crucial factor in the success of the reforms. This article examines the financial awareness of a group of managers who need financial skills, drawn from a range of work categories. The results indicate that there is room for the managers in the sample to improve their financial awareness, and reports that significant differences between work categories may be expected. However, the managers expressed satisfaction with the financial information they received although this information could be better presented. Given the increased complexities of financial information produced in the reformed NHS, these managers will require further training if they are to fulfil their new role to their true potential.

Administrative Personnel↗