Ethical budgets: a critical success factor in implementing new public management accountability in health care.
New public management accountability is increasingly being introduced into health-care systems throughout the world - albeit with mixed success. This paper examines the successful introduction of new management accounting systems among general practitioners (GPs) as an aspect of reform in the Italian health-care system. In particular, the study examines the critical role played by the novel concept of an 'ethical budget' in engaging the willing cooperation of the medical profession in implementing change. Utilizing a qualitative research design, with in-depth interviews with GPs, hospital doctors and managers, along with archival analysis, the present study finds that management accounting can be successfully implemented among medical professionals provided there is alignment between the management imperative and the ethical framework in which doctors practise their profession. The concept of an 'ethical budget' has been shown to be an innovative and effective tool in achieving this alignment.
Bosa
Iris M
IM
Business School, University of Edinburgh, Edinburgh, UK. Iris.Bosa@ed.ac.uk
D002017:Budgets / Q000941:ethics*; D003695:Delivery of Health Care / Q000191:economics* / Q000458:organization & administration; D006801:Humans; D007407:Interviews as Topic; D007558:Italy; D010821:Physicians, Family; D012941:Social Responsibility