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21.
Sheila Ellwood 《公共资金与管理》2000,20(1):23-30
In the White Paper, 'The New NHS' (Cm 3807), the competitive nature of the internal market was removed and annual contracts were replaced with long-term service agreements to facilitate best value. Using the findings from earlier research studies, the implications for NHS financial managers are discussed in this article. Financial managers have a major task in maintaining financial stability in the move from one financial regime to another. Improving budget devolution to Primary Care Groups and encouraging good financial planning and control are essential. Financial managers must develop and integrate reliable cost information into the wider performance framework. 相似文献
22.
Sheila Ellwood 《Financial Accountability and Management》1997,13(4):345-365
The introduction of budgets for family doctors to purchase health services for their patients was a major part of the internal market reforms in the UK health service. The paper examines the response to price signals of 35 fundholding GP practices during the first four years of fundholding. Admissions increased and the private sector was used for a small level of provision, but great diversity was apparent between individual GP practices. Despite huge potential savings from changing referral patterns, only very minor changes were observed. GPs used the power of fundholding to instigate change in the services provided by existing suppliers rather than to respond to more attractive prices from alternative suppliers. 相似文献
23.
This study investigated gender-related differences in ethical attitudes of 318 graduate and undergraduate business students. Significant differences were observed in male and female responses to questions concerning ethics in social and personal relationships. No differences were noted for survey items concerning rules-based obligations. Implications for future management are discussed. 相似文献
24.
The Removal of a Specialist Oversight Body for Local Public Audit: Insights from the Health Service in England
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The abolition of the Audit Commission in England and Wales removes the ‘protector of the public purse’. The oversight body and its audit practice are largely replaced by the private sector regime and audit firms. We analyse the audit market for health service foundation trusts, an area of local public audit that operates without oversight from the Commission. We find evidence of premiums paid to some Big4 firms and that the presence of specialist public service auditors results in fee discounts. The firms limit their liability and assurance of audit quality is reduced under new audit regimes and governance structures. 相似文献
25.
This article reports on a study examining the influence of women on the boards of directors of NHS foundation trusts in England in the light of a recent UK government inquiry into women in senior positions. A high female presence among executive and non-executive directorships did not result in significant differences either in financial return or service quality. However, female chairs or chief executives resulted in significant reductions in negative social outcomes, such as lower clinical negligence costs, without harming financial management. The findings have important implications for gender diversity and gender targets on the boards of directors in business and other sectors. 相似文献