Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements. (February 2015)

• Record Type: Journal Article
• Authors: Chang, Li‐cheng; Arnaboldi, Michela; Lapsley, Irvine; Steccolini, Ileana
• Is Part Of: Financial accountability & management. Volume 31:Number 1(2015:Feb.)
• Page Start: 41
• Page End: 68
• Publication Date: 2015-02
• Subjects: Finance, Public -- Accounting -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Public administration -- Periodicals; 658.159
• DOI: 10.1111/faam.12045
• Languages: English
• ISSNs: 0267-4424

Abstract

<abstract abstract-type="main"> <title>Abstract</title> <p>This study draws upon institutional theory to examine the extent to which the political interests of New Labour influenced the application of NHS performance measurements devised for accountability purposes between 1997 and 2007. This study adopts an interpretative perspective and emphasises the 'ethos' of New Labour's policy initiatives to convey its beliefs and moral superiority to the electorate. It argues that the performance measurements constituted by political interests served as a source of power deployed by New Labour to strengthen its credibility as being an accountable person. Where political interests were in play, multi‐dimensional performance measurements did not necessarily promote a balanced pursuit of performance improvements but led to various distortions and dysfunctional behaviour which hindered the stated aims of the NHS reforms and undermined the ethos of New Labour.</p> </abstract>