Marriott, Neil, Mellett, Howard James and MacNiven, Louise Jayne 2011. Loose coupling in asset management systems in the NHS. Management Accounting Research 22 (3) , pp. 198-208. 10.1016/j.mar.2011.05.001 |
Abstract
This paper aims to identify whether the components of a loose-coupled system were present in the asset management systems of the National Health Service (NHS) in Wales and, if so, whether this had a negative impact. By utilising a qualitative analysis of semi-structured interviews with senior officials at two NHS Hospital Trusts together with the findings of a survey of all of the Hospital Trusts in Wales, we conclude that the asset management system of the NHS in Wales exhibits the features of a loosely coupled system with detrimental consequences. Where information on capital assets has been required below board level, lower management relies on local systems, while the information for senior managers and political leaders relies on the management accounting system and ad hoc enquiries. The result has been an impairment of the ability of lower management to reconfigure capital assets which leads to the nation's health service underperforming.
Item Type: | Article |
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Date Type: | Publication |
Status: | Published |
Schools: | Business (Including Economics) |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management 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 |
Uncontrolled Keywords: | NHS ; Loose coupling ; Asset management systems |
Publisher: | Elsevier |
ISSN: | 1044-5005 |
Last Modified: | 04 Jun 2017 03:17 |
URI: | https://orca.cardiff.ac.uk/id/eprint/19384 |
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