Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups

John Ayuk Enombu, Pawan Adhikari

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)
28 Downloads (Pure)


This article discusses how clinicians acquire accounting literacy informally by working alongside accountants, highlighting how participation in different activities situated within specific contexts fosters informal learning. Data were gathered from interviews, document analysis and participant observation. The study has identified three processes of acquiring accounting information informally; attachment to managers, hearing the same information repeatedly and participation in goal-driven activities. Interdependency between the clinicians and accountants and their shared version have been the two key factors in clinical commissioning groups (CCG) facilitating the informal learning process.
Original languageEnglish
Pages (from-to)558-564
Number of pages7
JournalPublic Money and Management
Issue number7
Early online date22 Jun 2022
Publication statusE-pub ahead of print - 22 Jun 2022

Bibliographical note

This is an Open Access article distributed under the terms of the Creative Commons Attribution License (, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.


  • Accounting information
  • Clinical Commissioning Groups (CCGs)
  • informal learning
  • situated learning theory

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Sociology and Political Science
  • Public Administration


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