Assessing capital charging in the National Health Service

Heald, D. and Scott, D. A. (1996) Assessing capital charging in the National Health Service. Financial Accountability and Management, 12(3), pp. 225-244. (doi: 10.1111/j.1468-0408.1996.tb00424.x)

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Capital charging was introduced into the NHS in 1991, as one of the components of the internal market reforms. Having established context and rationale, this article reviews published surveys of capital charging. It then reports the results of a questionnaire survey conducted in 1994 which probed the views of finance and estates staff in NHS provider units in Scotland as to the efficacy and effects ofcapital charging. Strong support for the principle of capital charging was found, despite considerable evidence of implementation difficulties which had differentially impacted upon Health Boards. Respondents expected that the effects of capital charging would be lower investment and higher disposals, thus leading to a smaller NHS estate.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Heald, Professor David
Authors: Heald, D., and Scott, D. A.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Financial Accountability and Management
Publisher:Blackwell Publishing
ISSN (Online):1468-0408
Published Online:28 June 2008

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