TY - JOUR
T1 - Doctors under the microscope
T2 - The birth of medical audit
AU - Jackson, William J.
AU - Paterson, Audrey S.
AU - Pong, Christopher K. M.
AU - Scarparo, Simona
N1 - The authors wish to thank the two anonymous reviewers for their insightful and helpful comments.
PY - 2013/3
Y1 - 2013/3
N2 - In 1989 a UK government White Paper introduced medical audit as a comprehensive and statutory system of assessment and improvement in quality of care in hospitals. A considerable body of research has described the evolution of medical audit in terms of a struggle between doctors and National Health Service managers over control of quality assurance. In this paper we examine the emergence of medical audit from 1910 to the early 1950s, with a particular focus on the pioneering work of the American surgeons Codman, MacEachern and Ponton. It is contended that medical professionals initially created medical audit in order to articulate a suitable methodology for assessing individual and organisational performance. Rather than a means of protecting the medical profession from public scrutiny, medical auditing was conceived and operationalised as a managerial tool for fostering the active engagement of senior hospital managers and discharging public accountability. These early debates reveal how accounting was implicated in the development of a system for monitoring and improving the work of medical professionals, advancing the quality of hospital care, and was advocated in ways, which included rather than excluded managers.
AB - In 1989 a UK government White Paper introduced medical audit as a comprehensive and statutory system of assessment and improvement in quality of care in hospitals. A considerable body of research has described the evolution of medical audit in terms of a struggle between doctors and National Health Service managers over control of quality assurance. In this paper we examine the emergence of medical audit from 1910 to the early 1950s, with a particular focus on the pioneering work of the American surgeons Codman, MacEachern and Ponton. It is contended that medical professionals initially created medical audit in order to articulate a suitable methodology for assessing individual and organisational performance. Rather than a means of protecting the medical profession from public scrutiny, medical auditing was conceived and operationalised as a managerial tool for fostering the active engagement of senior hospital managers and discharging public accountability. These early debates reveal how accounting was implicated in the development of a system for monitoring and improving the work of medical professionals, advancing the quality of hospital care, and was advocated in ways, which included rather than excluded managers.
KW - end results
KW - medical audit
KW - professional accounting
KW - quality of care
UR - http://www.scopus.com/inward/record.url?scp=84875355332&partnerID=8YFLogxK
U2 - 10.1080/21552851.2013.773638
DO - 10.1080/21552851.2013.773638
M3 - Article
AN - SCOPUS:84875355332
VL - 23
SP - 23
EP - 47
JO - Accounting History Review
JF - Accounting History Review
SN - 2155-2851
IS - 1
ER -