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  • Journals
  • Articles  (172)
  • Articles: DFG German National Licenses  (172)
  • Blackwell Publishers  (172)
  • Economics  (120)
  • Agriculture, Forestry, Horticulture, Fishery, Domestic Science, Nutrition  (52)
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  • Journals
  • Articles  (172)
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  • 1
    Electronic Resource
    Electronic Resource
    An International Comparison of Materiality Guidance for Governments, Public Services and Charities (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 18 (2002), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article compares international and country–specific guidance associated with the materiality concept as it applies to the public sector and charitable entities. The proliferation of multiple terms with similar meanings is evidenced in Australia, Canada, New Zealand, the United Kingdom – England, Ireland and Scotland – and international guidance. Alignment of terminology could enhance harmonization of standards and increase the chances that application of standards is comparable. Conceptual dimensions of materiality in the public sector emphasize qualitative considerations such as legal compliance, fiduciary responsibility, timeliness, and follow–up.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00154
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  • 2
    Electronic Resource
    Electronic Resource
    Towards the Harmonisation of Local Accounting Systems in the International Context (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 18 (2002), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders. In this paper we aim to analyse the degree of local government accounting harmonisation, demonstrating in a general way that their accounting systems show very little homogenisation, accounting diversity being, in fact, one of their principal characteristics. In this context, we refer to the benefits and problems involved in reducing the differences between accounting systems and in increasing the comparability of financial reporting.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00148
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  • 3
    Electronic Resource
    Electronic Resource
    Foreword: Accounting, Modernisation and the State (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 17 (2001), 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/10.1111/1468-0408.00133
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  • 4
    Electronic Resource
    Electronic Resource
    The Cult of Modernity (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 17 (2001), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article examines Strategic Performance Management Systems oftenintroduced as a key component of New Public Management. In doing so, it identifies some of the common and long-standing difficulties identified with the introduction and use of performance measures. The article then questions why such management systems are consistently advocated given some of the apparently serious dysfunctions that their introduction and use can engender. It concludes that these systems reflect a deeper attachment to what has been characterised as Enlightenment thinking, and that an archaeology of this style of thought is a necessary pre-requisite for understanding models of management that are promulgated.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00134
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  • 5
    Electronic Resource
    Electronic Resource
    The Best Value Agenda for Auditing (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 17 (2001), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The developments in the public sector auditing can be seen against a backcloth of adverse publicity for private sector audits. This focus on the private sector has meant public sector developments have gone largely unnoticed. The advocacy of Best Value is a logical and useful development in addressing the needs of the citizen with an active interest in the public sector.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00138
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  • 6
    Electronic Resource
    Electronic Resource
    Measuring Productivity and Quality Changes Using Data Envelopment Analysis: An Application to Catalan Hospitals (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 17 (2001), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper focuses on hospital performance using Data Envelopment Analysis (DEA) and Malmquist index numbers. We present a new approach that restricts achievement in productivity if quality is reduced. Results present an apparent negative evolution in productivity. The decomposition on the Malmquist index shows a clear improvement in technical quality, a convergence in efficiency between frontier and non-frontier hospitals and a theoretical fall in technical change (drop of the best practice frontier between years). The conclusions present reasoning justifying these results and propose the use of this methodology for the appraisal of effectiveness in the public sector.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00129
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  • 7
    Electronic Resource
    Electronic Resource
    An Examination of ERR and Asset Allocation in Public Pension Plans (2001)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 17 (2001), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In this paper, we examine the usefulness of expected rates of return (ERR) for public pension plans. Specifically, we test the correlation between the expected rate of return on plan assets and asset allocation. We also examine the predictive power of ERR on the actual returns of the pension assets. We find that the correlation between expected return and the percentage of assets that are equity securities is relatively weak. Further, we find that the percentage of assets that are equity securities is a much better predictor of actual returns than the disclosed expected return in public pension plans. These results provide evidence to support SFAS No. 87, which requires the disclosure of plan assets and against recently promulgated SFAS No. 132, which eliminates this disclosure requirement. The evidence also supports GASB 25'sStatement of Net Plan Assets.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00124
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  • 8
    Electronic Resource
    Electronic Resource
    National Accounting, Governmental Accounting and Cross-country Comparisons of Government Financial Condition (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 16 (2000), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The assessment of the financial condition of governments within the European Monetary Union is based on the ‘Deficit-to-GDP’ and the ‘Debt-to-GDP’ ratios. Reliable judgements and cross-national comparisons require reconciliation of national accounting and governmental accounting as well as a certain degree of transnational standardisation of governmental accounting. Recent and current developments of national accounting and governmental accounting systems have not considered these aspects and have therefore contributed, whether deliberately or not, to a questioning of the usefulness of the above-mentioned ratios.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00100
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  • 9
    Electronic Resource
    Electronic Resource
    Use of CCA in the Public Sector: Lessons From Australia’s Experience With Public Utilities (2000)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 16 (2000), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The background to the widespread adoption by Australian public trading enterprises of a deprival value variant of current cost accounting reflects successive efforts to establish demanding rate of return targets, or to legitimise price increases, or to monitor the financial performance of PTEs on a national basis. The experience of three public utilities in implementing CCA is reviewed. This experience suggests that CCA valuation of infrastructure (using deprival or optimized deprival values) is unable to deliver financial data to permit valid cross-sectional and longitudinal comparisons of performance. Issues raised during the 1970s and 1980s debates about CCA were either ignored or overlooked.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00095
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  • 10
    Electronic Resource
    Electronic Resource
    Capital Charging as a VFM Tool in Public Services (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 essence of capital charging is very simple: namely, that the costs of capital facilities should be rendered explicit. Such transparency is intended to introduce new discipline to decisions about the acquisition, use and disposal of publicly financed assets. Implementation of capital charging in New Zealand and the United Kingdom in the 1990s has focused attention on practical issues, notably the valuation basis and the relationship of funding and capital charging systems. Capital charging will be extended to the UK central government sector in 2001–02, the year in which Resource (i.e. accruals) Budgeting becomes operational. This article relates experience to date to the specific circumstances of asset-intensive areas of central government and of public services beyond the central government boundary. Capital charging should be seen as a VFM tool, the use of which will be conditioned both by the size and nature of asset holdings and by the context established by other New Public Management reforms, such as purchaser/provider separation.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00083
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