Accounting and the emergence of care pathways in the National Health Service

Research output: Contribution to journalArticlepeer-review


This paper examines the effects of New Public Management reforms on the information infrastructure underpinning the work of public service professionals. Focussing on the case of the British National Health Service (NHS), the paper argues that hospital accounting reforms played a significant role in the emergence of standardised models of clinical practice. The paper moreover argues that, under the label ‘care pathways’, such standardised models of clinical practice became embedded in the information infrastructure of the NHS and concludes by discussing their implications for the work of doctors and hospital accountants.


Original languageEnglish
Pages (from-to)299-310
Number of pages12
JournalFinancial Accountability & Management
Issue number3
Early online date12 Apr 2017
Publication statusPublished - 3 Jul 2017


  • care pathways, hospital accounting, information infrastructure, National Health Service, New Public Management