Performance Measurement and Management in Public Health Services: A Comparison of UK and Swedish Practice

Management Accounting Research, Vol 8, No 3, March 1998

Posted: 5 Jan 1998

See all articles by Joan Ballantine

Joan Ballantine

University of Ulster; University of Ulster

T.J. Stan Brignall

Aston University

Sven Modell

Stockholm University - School of Business

Abstract

The introduction of new forms of competition and improved management into public health services in the UK and Sweden have stimulated changes in costing and performance measurement (PM). In particular, the implementation of purchaser provider models has made the use of accounting information for performance measurement and pricing more widespread to enhance the accountability of operating level managers. Taking a service perspective on public health care, this paper compares and contrasts performance measurement and management practices in both countries using two case studies. Fitzgerald et al's (1991) "Results and Determinants Framework" for PM in Services is used to conduct 'gap analyses' and so draw lessons for improving the management of health service performance in both countries.

JEL Classification: M40, M46

Suggested Citation

Ballantine, Joan Amanda and Ballantine, Joan Amanda and Brignall, T.J. Stan and Modell, Sven, Performance Measurement and Management in Public Health Services: A Comparison of UK and Swedish Practice. Management Accounting Research, Vol 8, No 3, March 1998, Available at SSRN: https://ssrn.com/abstract=49602

Joan Amanda Ballantine

University of Ulster ( email )

Jordanstown Campus
Shore Road
Newtownabbey, Northern Ireland BT37 0QB
Northern Ireland

University of Ulster ( email )

Northland Road
Londonderry, BT48 7JL
Northern Ireland

T.J. Stan Brignall (Contact Author)

Aston University ( email )

Aston Triangle
Aston Business School
Birmingham B4 7ET
United Kingdom
+441 21 359 3011 (Phone)
+441 21 333 5774 (Fax)

Sven Modell

Stockholm University - School of Business ( email )

Roslagsvägen 1010
Stockholm, SE-106 91
Sweden
+46 8 16 43 41 (Phone)

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