This report sets out the results of an investigation of the use of management accounting in health care, specifically in intensive care units. The particular focus of intensive care sets this study apart from other studies of management accounting in health care. Most previous studies have tended to examine general issues of accounting in the NHS.

The method of investigation – a comparative study of two countries intensive care experiences, using case studies – has yielded interesting results. Within the UK, the knowledge and practices of health care professionals dominate decisions on the use of resources, with management accountants in a supportive role. In Finland, there is no well developed management accounting profession and health care professionals have absorbed management accounting expertise to inform their use of resources. These findings have major implications for the management of intensive care facilities, but also are of importance in wider settings and in health care management accounting generally. This research was inter-disciplinary and will be of interest to health care professionals, as well as to management accountants. This study underlines the importance of (1) interdisciplinary research in the investigation of complex issues such as the management of intensive care and (2) international comparative studies in any evaluation of management accounting practices. (PDF 143KB)