{"id":"https://openalex.org/W2017176932","doi":"https://doi.org/10.1080/00014788.2006.9730028","title":"The road to uniformity: accounting change in UK voluntary hospitals","display_name":"The road to uniformity: accounting change in UK voluntary hospitals","publication_year":2006,"publication_date":"2006-12-01","ids":{"openalex":"https://openalex.org/W2017176932","doi":"https://doi.org/10.1080/00014788.2006.9730028","mag":"2017176932"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.2006.9730028","doi":"https://doi.org/10.1080/00014788.2006.9730028","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2006.9730028","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://eprints.uwe.ac.uk/6300/","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062016512","display_name":"Neil Robson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I178535277","display_name":"University of the West of England","ror":"https://ror.org/02nwg5t34","country_code":"GB","type":"education","lineage":["https://openalex.org/I178535277"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Neil Robson","raw_affiliation_strings":["University of the West of England"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of the West of England","institution_ids":["https://openalex.org/I178535277"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5062016512"],"corresponding_institution_ids":["https://openalex.org/I178535277"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":2.5458,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.93991961,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"36","issue":"4","first_page":"271","last_page":"288"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5609999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5609999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.3589000105857849,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.022600000724196434,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/uniform-system-of-accounts","display_name":"uniform system of accounts","score":0.9010000228881836},{"id":"https://openalex.org/keywords/voluntary-hospitals","display_name":"voluntary hospitals","score":0.9390000104904175},{"id":"https://openalex.org/keywords/accounting-changes","display_name":"accounting changes","score":0.6060000061988831},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.656000018119812},{"id":"https://openalex.org/keywords/managerialism","display_name":"managerialism","score":0.9430000185966492},{"id":"https://openalex.org/keywords/efficiency","display_name":"efficiency","score":0.8240000009536743},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.8050000071525574},{"id":"https://openalex.org/keywords/accounting-reform","display_name":"accounting reform","score":0.5540000200271606},{"id":"https://openalex.org/keywords/united-kingdom-hospitals","display_name":"United Kingdom hospitals","score":0.531000018119812},{"id":"https://openalex.org/keywords/us-hospitals","display_name":"United States hospitals","score":0.8009999990463257}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6211699843406677},{"id":"https://openalex.org/C142172996","wikidata":"https://www.wikidata.org/wiki/Q221284","display_name":"Conformity","level":2,"score":0.5968795418739319},{"id":"https://openalex.org/C2779279438","wikidata":"https://www.wikidata.org/wiki/Q282750","display_name":"Managerialism","level":2,"score":0.5509650707244873},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.543391227722168},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5310720801353455},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.507129430770874},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.4558999240398407},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41616740822792053},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37330204248428345},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23222869634628296},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10705623030662537},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/00014788.2006.9730028","doi":"https://doi.org/10.1080/00014788.2006.9730028","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2006.9730028","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acctbr:v:36:y:2006:i:4:p:271-288","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.2006.9730028","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:eprints.uwe.ac.uk:6300","doi":null,"is_oa":true,"landing_page_url":"http://eprints.uwe.ac.uk/6300/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401464","display_name":"UWE Research Repository (UWE Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178535277","host_organization_name":"University of the West of England","host_organization_lineage":["https://openalex.org/I178535277"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:uwe-repository.worktribe.com:1035131","doi":null,"is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2006.9730028","pdf_url":null,"source":{"id":"https://openalex.org/S4306401464","display_name":"UWE Research Repository (UWE Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178535277","host_organization_name":"University of the West of England","host_organization_lineage":["https://openalex.org/I178535277"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":{"id":"pmh:oai:eprints.uwe.ac.uk:6300","doi":null,"is_oa":true,"landing_page_url":"http://eprints.uwe.ac.uk/6300/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401464","display_name":"UWE Research Repository (UWE Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178535277","host_organization_name":"University of the West of England","host_organization_lineage":["https://openalex.org/I178535277"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":58,"referenced_works":["https://openalex.org/W576941835","https://openalex.org/W646151723","https://openalex.org/W647311818","https://openalex.org/W1494212330","https://openalex.org/W1513361368","https://openalex.org/W1518685674","https://openalex.org/W1533385911","https://openalex.org/W1972854155","https://openalex.org/W1975675608","https://openalex.org/W1976144141","https://openalex.org/W1993663609","https://openalex.org/W2002549793","https://openalex.org/W2005721219","https://openalex.org/W2007738459","https://openalex.org/W2009120599","https://openalex.org/W2012016741","https://openalex.org/W2015299788","https://openalex.org/W2030568050","https://openalex.org/W2032183338","https://openalex.org/W2034762983","https://openalex.org/W2035856201","https://openalex.org/W2037080664","https://openalex.org/W2052769638","https://openalex.org/W2053046456","https://openalex.org/W2061989194","https://openalex.org/W2064346543","https://openalex.org/W2071266875","https://openalex.org/W2072602084","https://openalex.org/W2074300982","https://openalex.org/W2075238879","https://openalex.org/W2076683784","https://openalex.org/W2077673810","https://openalex.org/W2092109278","https://openalex.org/W2093153983","https://openalex.org/W2095372654","https://openalex.org/W2103567407","https://openalex.org/W2141934096","https://openalex.org/W2156834707","https://openalex.org/W2161761664","https://openalex.org/W2308119439","https://openalex.org/W2328954781","https://openalex.org/W2419320266","https://openalex.org/W2433017277","https://openalex.org/W2494870869","https://openalex.org/W2588150908","https://openalex.org/W2918035722","https://openalex.org/W2936145079","https://openalex.org/W2970491680","https://openalex.org/W2981000055","https://openalex.org/W3023149111","https://openalex.org/W3123282572","https://openalex.org/W3203787859","https://openalex.org/W4238228569","https://openalex.org/W4238464344","https://openalex.org/W4246367875","https://openalex.org/W4246413816","https://openalex.org/W4289258594","https://openalex.org/W4292979411"],"related_works":["https://openalex.org/W1586166102","https://openalex.org/W2018585786","https://openalex.org/W1510911313","https://openalex.org/W2022091365","https://openalex.org/W2000354035","https://openalex.org/W4210274072","https://openalex.org/W2020188286","https://openalex.org/W2169886883","https://openalex.org/W1831049743","https://openalex.org/W7110896765"],"abstract_inverted_index":{"This":[0,146],"paper":[1,112,158],"explores":[2],"the":[3,8,19,31,42,45,59,71,82,94,102,106,115,119,150,154,157,163,166],"development":[4,107],"and":[5,29,49,64,79,92,122,127,129],"spread":[6,117],"of":[7,11,33,44,47,61,73,96,108,118,138,140,153],"uniform":[9,109,120],"system":[10],"accounts":[12,121],"in":[13,18,37,57,69,162],"United":[14],"Kingdom":[15],"voluntary":[16,83,144],"hospitals":[17,161],"period":[20],"1880-1920.":[21],"The":[22,111],"antecedent":[23],"contextual":[24],"factors":[25,52],"are":[26,53],"first":[27],"established":[28],"include":[30],"growth":[32],"hospital":[34,84],"care,":[35],"changes":[36],"its":[38],"nature,":[39],"together":[40],"with":[41,168],"emergence":[43],"concepts":[46],"managerialism":[48],"efficiency.":[50],"These":[51],"identified":[54],"as":[55],"important":[56],"stimulating":[58],"interest":[60],"external":[62,97],"groups":[63,80],"institutions":[65],"that":[66,124,160],"were":[67,86],"influential":[68],"raising":[70],"issue":[72],"accounting":[74,90,103,141],"change.":[75],"However,":[76],"powerful":[77],"individuals":[78],"within":[81,143],"movement":[85],"able":[87],"to":[88,133],"control":[89],"reform":[91],"negate":[93],"power":[95,126],"institutions.":[98],"thereby":[99],"successfully":[100],"excluding":[101],"profession":[104],"from":[105],"accounts.":[110],"further":[113],"examines":[114],"subsequent":[116],"finds":[123],"economic":[125],"professional":[128],"technological":[130],"forces":[131],"interacted":[132],"achieve":[134],"a":[135],"high":[136],"degree":[137],"conformity":[139],"practice":[142],"hospitals.":[145],"was":[147],"achieved":[148],"without":[149],"direct":[151],"intervention":[152],"State.":[155],"Finally,":[156],"suggests":[159],"US":[164],"followed":[165],"UK":[167],"their":[169],"own":[170],"uniformity":[171],"drive.":[172]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-09T07:26:56.047234","created_date":"2016-06-24T00:00:00"}
