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  • 1
    Electronic Resource
    Electronic Resource
    Evaluating the ‘New Public Management’ Reforms in the UK: A Constitutional Possibility (1997)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Public administration 75 (1997), S. 0 
    Details
    ISSN: 1467-9299
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: Far-reaching managerial changes to the public sector in the UK have been occurring in the last few years. Broadly described as the ‘new public management’ (Hood 1991, 1995) these changes have reached new levels of intensity ever since the Conservative Government came to power in 1979. The article argues that the government should be accountable for these changes but not in a way which simply justifies its actions to the body politic but rather by going beyond this to a complete critical evaluation to assess their merit and worth. It is this exposure which will provide its real accountability. This article addresses the contextual factors surrounding the possibility of conducting such a wide-ranging evaluation. It traces a range of different examples which highlight the resistance of the previous government to an open-ended evaluation tracing the sizeable investment in implementation rather than careful policy experimentation and evaluation that has occurred. Finally, and most importantly the article explores the constitutional position of the Comptroller and Auditor General (C&AG) and the National Audit Office (NAO) who could conduct the wide-ranging evaluation which is deemed necessary. The conclusion of the article is that there is a need for an evaluation and any resistance of the government could be overcome if the C&AG and NAO exercised their constitutional right to conduct an evaluation of the reforms.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-9299.00071
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  • 2
    Electronic Resource
    Electronic Resource
    RECENT FINANCIAL AND ACCOUNTABILITY CHANGES IN GENERAL PRACTICE: AN UNHEALTHY INTRUSION INTO MEDICAL AUTONOMY? (1992)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 8 (1992), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Recently General Medical Practice has been inundated with a range of financial and accountability changes. These imposed changes have been welcomed with considerable resentment by General Practitioners (GPs hereafter). This paper explores some of the key historical and contextual reasons for this resentment. The conclusion is that it is traceable to firstly, the nature of these reforms, which are seen as irrelevant at best or, at worst, run counter to the values and concerns of GPs, and secondly, and related to this, to the perceived inappropriate intrusion into medical autonomy by a Government whose forbears were previously enabling such freedom.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1992.tb00434.x
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  • 3
    Electronic Resource
    Electronic Resource
    The Private Finance Initiative: Clarification of a Future Research Agenda (1999)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 15 (1999), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The Private Finance Initiative in the UK, whereby the public sector actively seeks private finance for developments in its services/buildings, can be traced to the Chancellor of the the Exchequer’s Autumn Statement of 1992. However, the seeking of private finance had been a Government concern for many years before this time even though it was only in 1992 that it gained a real impetus and direction. Since then it has developed and expanded into all areas of Government and into local authorities and has been carried forward, with equal, if not greater, enthusiasm, by the recently elected Labour Government. This paper provides an introduction to this new development in the public sector in the UK, tracing its historical development from its ‘macro’ emphasis, through to the ‘micro’ outworking of these policies across the entire public sector. This summary provides the base to draw up a future research agenda for PFI, which forms the major concern of the paper.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00076
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  • 4
    Electronic Resource
    Electronic Resource
    The Role of PFI in the UK Government's Modernisation Agenda (2005)
    Oxford, UK; Malden, USA : Blackwell Publishing Ltd/Inc.
    Financial accountability and management 21 (2005), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper examines the extent to which PFI is a product of a modernisation agenda and its role in furthering it. We define modernisation using an analysis of the UK Government's legislation and pronouncements framing it in the context of New Public Financial Management (Olsen et. al, 1998). The paper uses the example of healthcare to consider recent changes in the procurement and accounting for infrastructure investment. Finally we evaluate the use of PFI in the context of NPFM and the modernisation agenda and consider whether the public sector should provide funding for the infrastructure of the public services.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00210.x
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  • 5
    Electronic Resource
    Electronic Resource
    Research in Management Control: An Overview of its Development (1995)
    Oxford, UK : Blackwell Publishing Ltd
    British journal of management 6 (1995), S. 0 
    Details
    ISSN: 1467-8551
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper builds on a series of earlier reviews of the management control literature (Giglioni and Bedeian, 1974; Hofstede, 1968; Merchant and Simons, 1986; Parker, 1986) and considers the development of the management control literature in the context of organizational theories. Early themes which have provided the roots for the development of the subject area are explored as is more recent work which has evolved both as a continuation and a reaction against them, with Scott's (1981) framework being used to organize this literature. It is argued that one of the unintended consequences of the influential work of Robert Anthony (1965) has been a restriction of the subject to an accounting-based framework and that this focus needs to be broadened. The review points to the potential of the subject as a integrating theme for the practice and research of management and some themes for future research are suggested.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8551.1995.tb00136.x
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  • 6
    Electronic Resource
    Electronic Resource
    Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda (2005)
    Bradford : Emerald
    Journal of accounting & organizational change 1 (2005), S. 7-25 
    Details
    ISSN: 1832-5912
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited interest in the interaction and interrelationship between these two literatures. In this paper we explore these different literatures and provide a perspective on this extensive research. The contents are not intended to be a systematic summary of this voluminous literature but rather a recounting of our own views on how we have engaged with this material, as a precursor to thoughts on a future research agenda for these important issues. The paper starts by posing four questions related to organisational and accounting change, the answers to which circumscribe how these themes can be approached theoretically and empirically. Based on our answers to these questions we then move into perspectives on understanding organisations, understanding organisational change and understanding accounting change within an organisational change context. From this analysis the paper concludes with some suggestions on a possible future research agenda on these important organisational issues.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000007302
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  • 7
    Electronic Resource
    Electronic Resource
    Developing empirical research: an example informed by a Habermasian approach (1997)
    Bradford : Emerald
    Accounting, auditing & accountability journal 10 (1997), S. 622-648 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods adopted and provides an example of "middle range" thinking (Laughlin, 1995). Extends the insights provided by Laughlin (1987) in his argument for the adoption of critical theory and can be seen as entering into a discourse with this earlier work. Located in the context of an ongoing programme of research in the UK public sector, seeks to provide an exemplar of the application of a Habermasian discourse-based approach, as well as providing an analysis of the strengths and weaknesses of the approach in practice. In the spirit of "middle range" thinking appears to use the frameworks provided as a foundation from which to commence the research process, yet use the experiences gained in undertaking the research as a way to develop the frameworks themselves.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579710194027
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  • 8
    Electronic Resource
    Electronic Resource
    The state of public sector accounting research: The APIRA conference and some personal reflections (1999)
    Bradford : Emerald
    Accounting, auditing & accountability journal 12 (1999), S. 52-58 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Looks at the papers presented at the APIRA Conference in the public sector accounting area. There were some international comparative studies. The conference highlighted the need to understand different cultural contexts; the widening of the idea of public sector to the not for profit sectors and different technologies
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579910259915
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  • 9
    Electronic Resource
    Electronic Resource
    Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK (2001)
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 565-586 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper explores the resistance strategies of organisations to unwanted changes. It is concerned with the way satellite organisations are created to provide a counter force to environmental disturbances such as changes introduced in the context of what has come to be called New Public Management. Its particular focus is with the attempt to develop and institutionalize external, "public" forms of resistance rather than undertake more internal, "private" forms. The specific empirical focus is general medical practice in the UK, where commissioning groups were formed as an alternative to GP fundholding. To help analyse this empirical detail we draw insights from Habermas's model of society, organisational change theory and institutional theory. In the process the paper not only amplifies the empirical reactions of GP practices in the UK but also uses this empirical detail to develop the nature of this theoretical base by adding new dimensions concerning organisational resistance.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/EUM0000000006263
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  • 10
    Electronic Resource
    Electronic Resource
    Accounting choices: technical and political trade-offs and the UK's private finance initiative (2002)
    Bradford : Emerald
    Accounting, auditing & accountability journal 15 (2002), S. 622-654 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have been considerable disagreements about how to account for these transactions. Key in this has been differences of view as to whether PFI transactions involve purchase of assets and thus whether the transaction should appear on the balance-sheets of the public sector. This seemingly technical question has generated considerable debate and disagreements between the UK government and the Accounting Standards Board (ASB). Closer investigation into this disagreement demonstrates a range of alternative views and tensions. Describes and analyses these different views and the inter- and intra-relationships and tensions between these parties using an interests-based, political framework for this contextual analysis. Demonstrates how accounting standard setting, in cases such as accounting for PFI, if only analysed at the technical level, misses a range of social dynamics that are central to understanding the role of accounting in the development of society.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570210448948
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