Funnell, Warwick; Holden, Andrew; Oldroyd, David - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 465-488
Purpose –This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary … 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 …