Devolution, accruals accounting and asset management in NHS Wales

Mellett, Howard James, Marriott, Neil and Macniven, Louise Jayne 2009. Devolution, accruals accounting and asset management in NHS Wales. Financial Accountability & Management 25 (4) , pp. 435-450. 10.1111/j.1468-0408.2009.00486.x

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Abstract

This paper describes how a strategy for health services has been developed for NHS Wales and examines the role of accruals accounting in asset management and development. It uses archival investigation as well as interviews and a questionnaire. The role of accruals accounting in the operation of the service, particularly as it relates to the capital asset base of the Trusts and how these are managed, is discussed in the context that Trusts are autonomous units that develop services, and hence their capital asset base, through their own internal planning structure. It is found that, on devolution, there was a lack of consistent information about the stock of capital assets and that capital charges, based on accruals accounting, were not penetrating asset management within individual Trusts. Although strategies were being developed centrally, their implementation at a Trust level can be impeded as a consequence of accruals accounting.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance J Political Science > JN Political institutions (Europe) > JN101 Great Britain J Political Science > JS Local government Municipal government R Medicine > RA Public aspects of medicine > RA0421 Public health. Hygiene. Preventive Medicine
Uncontrolled Keywords:	NHS ; Devolution ; Accruals accounting ; Strategy.
Publisher:	Wiley Blackwell
ISSN:	0267-4424
Last Modified:	04 Jun 2017 03:12
URI:	https://orca.cardiff.ac.uk/id/eprint/18125

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