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 provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative...
