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Accounting for Risk in the NHS

  • 1st Edition
  • Authors: P. Fenn, S. Diacon, R. Hodges, P. Watson
  • Language: English

Drawing on research into accounting issues arising from claims made upon NHS Trusts by patients, staff and members of the public, this report examines the process of accounting fo… Read more

Accounting for Risk in the NHS

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Drawing on research into accounting issues arising from claims made upon NHS Trusts by patients, staff and members of the public, this report examines the process of accounting for risk in th NHS and its implications for risk management. It investigates the interdependence of decisions on information gathered in relation to the frequency and severity of liabilities, the reporting of costs and liabilities in financial statements and decisions to control or transfer these risks to purchasers of insurers.