Accounting and the emergence of care pathways in the National Health Service
研究了英国NHS中医院会计改革如何推动标准化临床实践模式（即护理路径）的出现，并讨论其对医生和医院会计工作的影响。
Abstract This paper examines the effects of New Public Management reforms on the information infrastructure underpinning the work of public service professionals. Focussing on the case of the British National Health Service (NHS), the paper argues that hospital accounting reforms played a significant role in the emergence of standardised models of clinical practice. The paper moreover argues that, under the label ‘care pathways’, such standardised models of clinical practice became embedded in the information infrastructure of the NHS and concludes by discussing their implications for the work of doctors and hospital accountants.