| Ethical budgets: a critical success factor in implementing new public management accountability in health care. | |
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MedLine Citation:
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PMID: 20424275 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment. |
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Authors:
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Iris M Bosa |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Health services management research : an official journal of the Association of University Programs in Health Administration / HSMC, AUPHA Volume: 23 ISSN: 1758-1044 ISO Abbreviation: Health Serv Manage Res Publication Date: 2010 May |
Date Detail:
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Created Date: 2010-04-28 Completed Date: 2010-08-18 Revised Date: - |
Medline Journal Info:
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Nlm Unique ID: 8811549 Medline TA: Health Serv Manage Res Country: England |
Other Details:
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Languages: eng Pagination: 76-83 Citation Subset: H |
Affiliation:
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Business School, University of Edinburgh, Edinburgh, UK. Iris.Bosa@ed.ac.uk |
Export Citation:
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| MeSH Terms | |
Descriptor/Qualifier:
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Budgets
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ethics* Delivery of Health Care / economics*, organization & administration Humans Interviews as Topic Italy Physicians, Family Social Responsibility* |
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