University of Hertfordshire

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Accounting for voluntary hospices in England: A business model perspective

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Accounting for voluntary hospices in England: A business model perspective. / Lee, Edward; Haslam, Colin; Theodosopoulos, Grigorios; Tsitsianis, Nicholas.

In: Critical Perspectives on Accounting, 18.10.2017.

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Lee, Edward ; Haslam, Colin ; Theodosopoulos, Grigorios ; Tsitsianis, Nicholas. / Accounting for voluntary hospices in England: A business model perspective. In: Critical Perspectives on Accounting. 2017.

Bibtex

@article{3b41bbec05464d119dcf93c360c5f00d,
title = "Accounting for voluntary hospices in England: A business model perspective",
abstract = "This paper accounts for the sustainability of voluntary hospices in England that provide palliative end of life care for patients. A critical evaluation of the challenges facing hospices in England can be located within a ‘descriptive business model’ that makes visible stakeholder relations. Changes to these stakeholder relations, and how they impact upon the viability of the hospice business model, can be captured within a ‘narratives and numbers’ investigative framework. Interviews with senior clinical and non-clinical managers in four hospices provide rich ‘narratives’ that reveal how the hospice business model is evolving. Whilst financial disclosures extracted from hospice financial statements generate ‘numbers’ which can be employed to explore the impact of changes in stakeholder relations upon financial viability. Our argument is that the hospice business model depends upon sustaining a complex network of stakeholder relations in order to maintain operational and financial viability.",
keywords = "Voluntary Hospices, Palliative Care, Business Model, Narratives and Numbers, Charity Statement of Recommended Practice (SORP)",
author = "Edward Lee and Colin Haslam and Grigorios Theodosopoulos and Nicholas Tsitsianis",
note = "In Press, Corrected Proof, Available online 18 October 2017",
year = "2017",
month = "10",
day = "18",
doi = "10.1016/j.cpa.2017.10.001",
language = "English",
journal = "Critical Perspectives on Accounting",
issn = "1045-2354",
publisher = "Academic Press Inc.",

}

RIS

TY - JOUR

T1 - Accounting for voluntary hospices in England: A business model perspective

AU - Lee, Edward

AU - Haslam, Colin

AU - Theodosopoulos, Grigorios

AU - Tsitsianis, Nicholas

N1 - In Press, Corrected Proof, Available online 18 October 2017

PY - 2017/10/18

Y1 - 2017/10/18

N2 - This paper accounts for the sustainability of voluntary hospices in England that provide palliative end of life care for patients. A critical evaluation of the challenges facing hospices in England can be located within a ‘descriptive business model’ that makes visible stakeholder relations. Changes to these stakeholder relations, and how they impact upon the viability of the hospice business model, can be captured within a ‘narratives and numbers’ investigative framework. Interviews with senior clinical and non-clinical managers in four hospices provide rich ‘narratives’ that reveal how the hospice business model is evolving. Whilst financial disclosures extracted from hospice financial statements generate ‘numbers’ which can be employed to explore the impact of changes in stakeholder relations upon financial viability. Our argument is that the hospice business model depends upon sustaining a complex network of stakeholder relations in order to maintain operational and financial viability.

AB - This paper accounts for the sustainability of voluntary hospices in England that provide palliative end of life care for patients. A critical evaluation of the challenges facing hospices in England can be located within a ‘descriptive business model’ that makes visible stakeholder relations. Changes to these stakeholder relations, and how they impact upon the viability of the hospice business model, can be captured within a ‘narratives and numbers’ investigative framework. Interviews with senior clinical and non-clinical managers in four hospices provide rich ‘narratives’ that reveal how the hospice business model is evolving. Whilst financial disclosures extracted from hospice financial statements generate ‘numbers’ which can be employed to explore the impact of changes in stakeholder relations upon financial viability. Our argument is that the hospice business model depends upon sustaining a complex network of stakeholder relations in order to maintain operational and financial viability.

KW - Voluntary Hospices, Palliative Care, Business Model, Narratives and Numbers, Charity Statement of Recommended Practice (SORP)

U2 - 10.1016/j.cpa.2017.10.001

DO - 10.1016/j.cpa.2017.10.001

M3 - Article

JO - Critical Perspectives on Accounting

JF - Critical Perspectives on Accounting

SN - 1045-2354

ER -