Funnell, Warwick; Holden, Andrew; Oldroyd, David - In: Accounting, Auditing & Accountability Journal 27 (2014) 3, pp. 465-488
Purpose – This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary … primarily on original documents preserved in the archives of the Newcastle Infirmary. Findings – Although evidence was found of … cases are needed of other hospitals to ascertain how typical the Newcastle Infirmary was of the voluntary hospital sector in …