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