- Stephen Black, management consultant (tephen.black@paconsulting.com)
- London SW1 W9SR
EDITOR—The current financial crisis in the NHS may be the birth pangs of real reform and not a cause for panic.1
Historically NHS trust accounts have contained little useful information. They existed more to tick a statutory reporting box than to provide useful guidance on performance or the state of the hospital. To declare surpluses (which will be taken …
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