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  • 1
    Electronic Resource
    Electronic Resource
    BUDGET AUDITING IN GOVERNMENTAL ORGANISATIONS FINANCED BY TAXATION (1983)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 10 (1983), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: There is some a priori support in the literature for using budgets as external financial reports, both before the financial year and afterwards. There is also some support for having these budgets audited. A questionnaire was sent to six hypothesised user groups in two local authority areas to determine whether there was empirical support for the a priori positions. The responses revealed wide support for making budget figures publicly available, both before and after the fmancial year. Support for auditing these budgets came only from external user groups (excluding members of parliament).
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1983.tb00454.x
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  • 2
    Electronic Resource
    Electronic Resource
    ATTITUDES TO EFFECTIVENESS AUDITING: SOME FURTHER EVIDENCE (1991)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 7 (1991), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1991.tb00339.x
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  • 3
    Electronic Resource
    Electronic Resource
    ACCOUNTING FOR EXECUTIVE AGENCIES IN THE UK GOVERNMENT (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
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1992.tb00359.x
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  • 4
    Electronic Resource
    Electronic Resource
    Accounting for the Cost of Central Support Services in UK Universities: A Note (1997)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 13 (1997), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A significant part of the total cost of a university is spent on central support services. Traditionally, this has been funded by top-slicing the various sources of income and, although universities do attempt to ascertain the ‘full cost’ of research and consultancy services for pricing purposes, this practice does not always extend to attempts to determine the ‘full cost’ of academic departments. This survey examines the extent to which universities rely on top-slicing to recover the cost of central support services or use alternative approaches such as cost allocation, or service level agreements, or internal market prices or even devolution, as far as possible, to faculties. Each of these alternative approaches has been a feature of attempts to achieve better control of, and value for money from, central support services in other parts of the public sector, and yet these have not been widely implemented in universities.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00038
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  • 5
    Electronic Resource
    Electronic Resource
    U.K. AUDITORS' ATTITUDES TO EFFECTIVENESS AUDITING (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: The appropriateness of requiring external auditors to undertake an examination of the effectiveness of many public sector services has been widely debated. This paper seeks to contribute to this debate by reporting on a survey of the attitudes of auditors. A sample of auditors from the National Audit Office, the Audit Commission and a major firm of accountants took part in the survey. The results reveal that the respondents had few misgivings about their involvement with the audit of effectiveness and a majority from each group clearly felt that external auditors should play a prominent role when such audits are undertaken.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1990.tb00329.x
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  • 6
    Electronic Resource
    Electronic Resource
    A Theory of the Published Accounts of Local Authorities (2004)
    Oxford, UK; Malden, USA : Blackwell Publishing Ltd/Inc.
    Financial accountability and management 20 (2004), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Extant theory and practice suggest that there are no external users of a local authority's published accounts. Over the past thirty years, the major theme for such financial reporting has been increasingly to associate with company financial reporting. We rehearse the similarities but also the crucial differences between company and local authority financial reporting. Previous studies of the published accounts of local authorities, for 1977/78 and 1987/88, demonstrated that there was significant non-compliance with promulgated accounting policies. We report on how this conclusion has not changed for 1997/98 (despite changes in policy-making and in policies) and how the non-compliance has been accompanied by clean audit opinions. We then offer a theory, based on Ijiri's (1975) theory of accounting measurement, that the published audited accounts of local authorities are the means by which the preparers provide implicit assurance of the underlying accounting: they legitimate the internal accounting.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2004.00386.x
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  • 7
    Electronic Resource
    Electronic Resource
    Surplus or Deficit – Who Cares? Cross-subsidy in Colleges of Higher Education (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Financial accountability and management 18 (2002), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The traditional ethos of higher education encourages the provision of a broad range of academic subjects aimed at producing overall benefits to society and the economy, rather than focusing on the provision of subjects that can achieve financial viability. Under such an ethos the existence of cross-subsidy goes largely unquestioned. However, pressures on higher education funding, combined with an increasing emphasis on accountability, performance measurement and value for money mean that attitudes to cross-subsidy may be changing. This study, which concentrates on one specific sector of higher education, i.e. colleges of higher education, consists of a pilot study at one institution and a sector-wide survey and examines the extent to which the cross-subsidy of academic departments is tolerated by senior managers. Although a number of reasons for tolerating cross-subsidy were supported by the respondents, an analysis of the results reveal much lower levels of support from the finance directors of colleges of higher education than from other senior managers.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00144
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  • 8
    Electronic Resource
    Electronic Resource
    THE PUBLISHED ACCOUNTS OF LOCAL AUTHORITIES, REVISITED (1991)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 7 (1991), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1991.tb00337.x
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  • 9
    Electronic Resource
    Electronic Resource
    DEVELOPMENTS IN THE ACCOUNTABILITY AND FINANCIAL REPORTING PRACTICES OF EXECUTIVE AGENCIES (1994)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 10 (1994), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1994.tb00224.x
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  • 10
    Electronic Resource
    Electronic Resource
    Management and Accounting Developments in Executive Agencies (1997)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 13 (1997), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The executive agency programme has moved ahead rapidly since its introduction in 1988 and by 1996 over 70% of all civil servants were working under executive agency conditions. This has resulted in a major change in the structure of the civil service and in the management of the activities of central government. The question that then emerges concerns the benefits, if any, that these changes have brought about. This paper reports the results of a survey of a sample of senior managers in executive agencies. The survey attempted to ascertain the extent to which agencification was felt to have led to increases in autonomy and freedom to manage and also to obtain the views of managers on a range of issues including changes in operational effectiveness and quality of service delivery. These, after all, are some of the key measures of the success or otherwise of the agencification programme. The survey also examined changes in specific management accounting practices and a broad overview of the findings is provided in the paper. In general, it seems that the senior managers of executive agencies do feel that agencification has achieved many of the benefits hoped for and that is has brought about changes and improvements in management and management accounting practices.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00030
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