Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10460
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care
Authors: Hill, Wan Ying
Fraser, Ian
Cotton, Philip
Contact Email: i.a.m.fraser@stir.ac.uk
Issue Date: Aug-2001
Publisher: Elsevier
Citation: Hill WY, Fraser I & Cotton P (2001) On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care, Critical Perspectives on Accounting, 12 (4), pp. 453-469.
Abstract: The NHS in the UK continues to undergo rapid reforms incorporating New Public Financial Management techniques with limited attention only given to the theoretical underpinning and practical limitations of participatory health choice and evaluation. The study adopts a reflexive approach to realizing the aim of implementing empoweringsocialaudit-a paradigm founded in a polyvocal citizenship perspective (PCP). The paper explores the ethical dilemmas in implementing socialaudit in PrimaryHealthCare. The research follows on from consultation with patients to reflect on concerns of accountability, patients' interests and values. Democratic participation and informed choice are inextricably bounded by the existing economic, informational and power relationships. These potentially constricting factors are discussed using the illustrative case of generic prescribing. Patients preference for voice participation and their affirmation for "accountability" (albeit under-defined at present) should encourage engagement with a community development approach for new social accounting and socialaudit.
Type: Journal Article
URI: http://hdl.handle.net/1893/10460
DOI Link: http://dx.doi.org/10.1006/cpac.2000.0436
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Glasgow Caledonian University
Accounting and Finance
University of Glasgow

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