The private finance initiative in the NHS

The private finance initiative (PFI), whereby private finance is sought to supply public sector services over a period of up to 60 years, has been in existence from 1992.

This monograph provides an introduction to PFI with the specific purpose of tracing its nature and the way it has developed and should develop within the national health service (NHS). This analysis is undertaken with a particular concern to trace the implications of this development for management accounting.

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Both the executive summary (PDF 30KB) and the full report (351KB) can also be downloaded for free.