Uses of management accounting information for benchmarking in NHS Trusts

Pinar Guven-Uslu, Lynne Conrad

Research output: Contribution to journalArticlepeer-review

13 Citations (Scopus)


This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The problems revealed in developing appropriate costing information in this organizational context suggest difficulties lie ahead as more far-reaching organizational and financial change permeates the NHS.
Original languageEnglish
Pages (from-to)239-246
Number of pages8
JournalPublic Money & Management
Issue number4
Publication statusPublished - 1 Aug 2008

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