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 - © 2017 Elsevier. This manuscript is made available under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International licence (CC BY-NC-ND 4.0). For further details please see: https://creativecommons.org/licenses/by-nc-nd/4.0/
PY - 2018/7
Y1 - 2018/7
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
SN - 1045-2354
VL - 54
SP - 27
EP - 40
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
ER -