Devolution, Accruals Accounting and Asset Management in NHS Wales

16 Pages Posted: 28 Oct 2009

See all articles by Howard Mellett

Howard Mellett

Cardiff Business School

Neil Marriott

University of Glamorgan

Louise Macniven

Cardiff Business School

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.

Suggested Citation

Mellett, Howard James and Marriott, Neil and Macniven, Louise, Devolution, Accruals Accounting and Asset Management in NHS Wales. Financial Accountability & Management, Vol. 25, No. 4, pp. 435-450, November 2009, Available at SSRN: https://ssrn.com/abstract=1495260 or http://dx.doi.org/10.1111/j.1468-0408.2009.00486.x

Howard James Mellett (Contact Author)

Cardiff Business School ( email )

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Neil Marriott

University of Glamorgan ( email )

Pontypridd CF37 1DL, Wales
United Kingdom
+44 1 443 482 340 (Phone)

Louise Macniven

Cardiff Business School ( email )

Cardiff, CF10 3EU
United Kingdom

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