The Report
The NHS is a capital intensive organisation, and the quality and maintenance of its assets are important to the delivery of a quality service.This report assesses how the NHS managed the process of accounting innovation relating to accounting and budgeting of capital assets in the NHS Wales.
The research gathers views from staff in Welsh NHS Trusts, the Welsh Assembly Government and the Audit Commission in Wales by way of interviews and a questionnaire survey, to investigate whether the perceived benefits and potential concerns of reform have come to fruition.
The authors argue that successful implementation of accounting reform depends upon how it is accepted within the culture of the organisation.The research found that there is no evidence that the perceived benefits of this accounting reform are being realised in the NHS in Wales .
In fact evidence was found that the current accounting system is in fact impeding the implementation of the NHS Strategy in Wales, and only a minority of Trusts thought that budgetary control over assets has improved as a result.
ISBN 978-1-904574-34-7
Price £15.00
This report can be ordered in hard copy or downloaded in PDF format. There is also an Executive Summary to give a brief overview of the report.
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Order Form
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Executive Summary
To view the whole report, please click on the link below:
Full Research Report
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