The failure and the future of accounting: Strategy, stakeholders, and business value

Book Review: The failure and the future of accounting: Strategy, stakeholders, and business value, by David Hatherly, Farnham, Gower Publishing, 2013, 222 pp., £55 (paperback), ISBN 978-1-4094-5354-3

Accounting and the emergence of care pathways in the National Health Service

This paper examines the effects of New Public Management reforms on the information infrastructure underpinning the work of public service professionals. Focussing on the case of the British National Health Service (NHS), the paper argues that hospital accounting reforms played a significant role in the emergence of standardised models of clinical practice. The paper moreover argues that, under the label “care pathways”, such standardised models of clinical practice became embedded in the information infrastructure of the NHS and concludes by discussing their implications for the work of doctors and hospital accountants.