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  • 1
    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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  • 2
    Electronic Resource
    Electronic Resource
    A MODEL OF FINANCIAL ACCOUNTABILITY AND THE CHURCH OF ENGLAND (1990)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 6 (1990), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper builds on the growing concern in certain areas of the accountability literature that there is a need to understand current practices in actual organisations before making prescriptive pronouncements about these practices. This interest brings the literature on accountability closer to certain studies in accounting addressed to understanding these practices in the organisational contexts in which they are exercised. The paper summarises the current 'skeletal’theoretical insights concerning accountability in practice and then‘fleshes’out this model by looking at the specific financial accountability practices of the Church of England. It concludes with certain situation-specific insights as well as pointers for both the skeletal model and research in this area more generally.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1990.tb00427.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
    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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  • 5
    Electronic Resource
    Electronic Resource
    Public private partnerships: an introduction (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 332-341 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Public private partnerships (PPPs) are a recent extension of what has now become well known as the "new public management" agenda for changes in the way public services are provided. PPPs involve organisations whose affiliations lie in respectively the public and private sectors working together in partnership to provide public services. This special issue of the Accounting, Auditing & Accountability Journal explores this new development, which, in its most advanced form, is contained in the UK's Private Finance Initiative (PFI) but is now spreading across the world in multiple forms. This introduction provides an overview of this development as well as an outline of the seven papers that make up this special issue. These seven papers are divided into two parts - the first four looking at different aspects of PFI and the latter three providing three country-based (from the USA, New Zealand and Australia) studies of PFI/PPP. Many questions about the nature, regulation, pre-decision analysis and post-project evaluation are addressed in these papers but many research questions remain unanswered, as this Introduction makes plain.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310482282
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  • 6
    Electronic Resource
    Electronic Resource
    Evaluating the Private Finance Initiative in the National Health Service in the UK (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 422-445 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen to provide long-term "value for money" (VFM) using a broad definition of this term. This paper does not attempt to further the debate that has focussed on the broader macro economic VFM arguments; rather, the focus is upon developing a model for evaluation at the organisational level where there is a paucity of direction and clarity. Whilst there are many VFM criteria available to guide whether PFI in the NHS should be pursued at the pre-decision stage, there is little in the way of post-project evaluation systems to judge VFM once decisions have been taken. Little thought has been given to the design of these post-project evaluation systems let alone the experiences of how such systems may operate. This paper is addressing these lacunae but only in the sense of suggesting a design for a system for post-project evaluation. This is drawn from PFI pre-decision processes, post-project intentions of some PFI schemes and evaluation theory. It is not about the judgements that come from the use of such a framework which the paper conclude will take some time to be forthcoming.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310482309
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  • 7
    Electronic Resource
    Electronic Resource
    Resisting the "new public management": Absorption and absorbing groups in schools and GP practices in the UK (1998)
    Bradford : Emerald
    Accounting, auditing & accountability journal 11 (1998), S. 403-435 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The "new public management" (NPM) "reforms" have been extensive in the public sector in the UK. The paper's primary focus is on the managerial and organizational effects of these accounting and finance-led changes in the specific context of schools and GP practices. Central to the paper's analysis and conclusion is the way that, in both these areas, many of the changes are perceived as unhelpful, intrusive and potentially dangerous for the nature of the core activities and values which underlie these organizations. The organizational effect of this dominant attitude is to develop appropriate "absorbing" mechanisms to "manage" these changing "disturbances" so that core activities and values remain unaffected. The paper develops, in two ways, the published analyses of these absorption processes: first, by providing a comparison over time of these absorption processes in schools and GP practices using a wider data set and second, by extending the analysis to show how these processes change as the nature of the "disturbances" shift and develop over time. The paper ends with a call for a wide-ranging evaluation of the merit and worth of these "reforms" both generally and in the specific context of schools and GP practices.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579810231439
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  • 8
    Electronic Resource
    Electronic Resource
    Critical accounting: nature, progress and prognosis (1999)
    Bradford : Emerald
    Accounting, auditing & accountability journal 12 (1999), S. 73-78 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference which extend the debate in this area - theory and methodology; societal dimensions; organizational dimensions; and, engagement, evaluation and change.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513579910259942
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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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