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  • Articles  (6,558)
  • Articles: DFG German National Licenses  (6,558)
  • International Union of Crystallography (IUCr)  (6,250)
  • Blackwell Publishing Ltd/Inc.  (308)
  • 2005-2009  (308)
  • 1985-1989  (6,250)
  • Physics  (6,250)
  • Economics  (308)
  • Political Science  (57)
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  • Articles  (6,558)
Source
  • Articles: DFG German National Licenses  (6,558)
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Years
Year
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  • 1
    Electronic Resource
    Electronic Resource
    Breaking Budgets: An Empirical Examination of Danish Municipalities (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: When public budgets have been drafted and approved, a new and equally important game begins. Budgets are routinely broken when they are implemented, causing higher public spending than politicians originally intended. Institutional, political, and economic causes of budget overruns are examined in an empirical analysis of more than 17,000 cases. While political factors have only marginal effect, it turns out that tractability explains budget overruns well; if users and producers are strong, budget overruns tend to be large. In a reform perspective, the effect of institutional rules is especially interesting. No quick fixes to problems with budget overruns exist, but rules prohibiting supplementary appropriations for non-mandatory spending can reduce overruns, provided that politicians are willing and able to credibly commit themselves not to waive them later.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00227.x
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  • 2
    Electronic Resource
    Electronic Resource
    More Peace for Less Money: 
Measurement and Accountability in the Swedish Armed Forces (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: Studies of measurement and accountability are leading public sector transformation. By examining military work, this paper addresses the relationship between measurements and accountability by highlighting the measurements. Evidence was gathered from documents, political statements and field research. Several layers of accountability systems were found in the organisation. The principal can be the weak link in an accountability relationship if the measurement agenda is in the hands of the agent. The problems seem to go beyond performance and output, and a more fundamental question is challenging the public sector: `Are we doing the right things?' Or an even more dramatic existential question arises: `Why do we exist?'
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00229.x
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  • 3
    Electronic Resource
    Electronic Resource
    Reinventing Public Sector Accounting (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
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00219.x
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  • 4
    Electronic Resource
    Electronic Resource
    Intellectual capital and the Discourses of Love and Entrepreneurship in New Public Management (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
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00221.x
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  • 5
    Electronic Resource
    Electronic Resource
    The Implementation of Resource Accounting in UK Central Government (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: At the end of a long process of transition from cash accounting, UK central government departments discharged their public accountability in 2001–02 by presenting Departmental Resource Accounts (DRAs) to Parliament. This article assesses the implementation of Resource Accounting, focusing on timeliness (measured by certification lags) and accounts quality (measured by the property of not being qualified). The descriptive statistics indicate substantial variation in certification lag. The estimated OLS regression model has strong explanatory power. Explanatory variables include those that can be regarded as enduring and those that are attributable to the transition process. The enduring variables are: new DRA, consolidation, audit qualification and pension scheme (whose statistically significant positive coefficients show that these are associated with longer certification lags) and percentage of Appropriations-in-Aid (statistically significant negative coefficient). The transitional variables are Executive Agency and a dummy for 2001–02 (whose statistically significant negative coefficients show that these are associated with shorter certification lags). Potential for shorter certification lags is identified, as are administrative deficiencies that delay the arrival of some certified DRAs into the public domain. Accounts quality improved during the transition period, though problems still occur in some departments that are important in terms of expenditure and assets.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.2005.00214.x
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  • 6
    Electronic Resource
    Electronic Resource
    The Civil Service Response to Modernisation in the Devolved Administrations (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: Since 1999 devolved administrations with elected bodies have been set up in the United Kingdom (Scotland, Wales and, though intermittently suspended for political reasons, Northern Ireland). Because the staff of the administrations remain linked with the British civil service, they are influenced by Britain-wide trends in public management, and especially programmes of modernisation and organisational change. Devolution involves a balance between pro-modernisation forces and of resistance to modernisation, and the three devolved systems show different patterns of response. They use the rhetoric of modernisation, but their strategies tend to be more cautious and politically constrained than at the UK level.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00209.x
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  • 7
    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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  • 8
    Electronic Resource
    Electronic Resource
    Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly (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: The purpose of this study is to explore the implications of the rationality of accounting thought and practice as a mediating mechanism in the highly-charged, conflict-ridden situation in Northern Ireland (NI). The paper draws on a variety of data sources, including a series of interviews with key actors. There are some indications of accounting information being used to inform discussion and debate at the new Assembly. However, a number of politicians, from a spectrum of political traditions, do not relate to this new language, and the instability of the process (evidenced by frequent suspensions) discourages learning and engagement. Overall, this suggests that, without greater continuity, there is a limitation on the ability of accounting practices to mediate tensions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00208.x
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  • 9
    Electronic Resource
    Electronic Resource
    Budgetary Scrutiny in the Scottish Parliament: an Adviser's View (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 provides an assessment of the development of the Scottish Budget as a key instrument of parliamentary accountability. The new Scottish Parliament established a budgetary process which sought a more meaningful role for Parliament in the scrutiny and approval of estimates, wider public consultation, and greater transparency, in a three stage budget process of strategic priorities; draft budget; and budget approval. The paper sets out the budgetary framework, evaluates the process in practice, and highlights problems of setting priorities. It concludes that there is now greater scrutiny than under Whitehall, where it was minimal. However, whilst the budget information provided is an improvement over past practice, progress is inconsistent across departments. There is scope for further rationalisation and greater transparency in the process, and reforms implemented in 2004 suggest that progress will continue.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0267-4424.2005.00207.x
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  • 10
    Electronic Resource
    Electronic Resource
    The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching (2005)
    Oxford, UK; Malden, USA : Blackwell Publishing Ltd/Inc.
    Journal of business finance & accounting 32 (2005), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Abstract:  This study examines the interactive effects of change in managing director/chief executive officer (MD) and financial distress together with five control variables (type of audit firm; audit fees; gearing; time; and company size) on first, audit opinion and secondly on auditor switching. Based on a sample of 297 UK listed companies between 1987 and 2001, we find that companies that are financially distressed and change their MD are most likely to receive a qualified audit report, ceteris paribus. In addition, we find evidence of both familiarity and intimidation threats and that the probability of a switch increases with the severity of qualification.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0306-686X.2005.00645.x
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