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  • Articles  (12,828)
  • Periodicals Archive Online (PAO)  (12,764)
  • Blackwell Publishers  (64)
  • Springer Nature
  • 1995-1999  (2,836)
  • 1960-1964  (9,992)
  • Economics  (12,439)
  • Philosophy  (513)
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  • Articles  (12,828)
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  • 1
    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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  • 2
    Electronic Resource
    Electronic Resource
    Budgetary Reforms in the Non-profit Sector: A Comparative Analysis of Experiences in Health Care and Higher Education in the Netherlands (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: This study reports on budgetary reforms in the Dutch health care and higher education sector in the last twenty years. Comparisons between the two sectors reveal that not all reforms adhere to the principles of New Public Management. New budget systems in both sectors are mixed systems, with university budgets developing from input to more output based systems and hospital budgeting systems from output to more input oriented systems. More output-based budget systems appear to stimulate production, contradicting government's policy of cost reduction. The most effective reform measures turn out to be those who are best aligned with opinions and attitudes of medical and academic professionals.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00089
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  • 3
    Electronic Resource
    Electronic Resource
    Accounting and Competitive Tendering in UK Local Government: An Institutionalist Interpretation of the New Public Management (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 paper applies institutional theory to analyse the changing role of accounting and contracting in UK local government as the compulsory competitive tendering (CCT) regime was extended to white-collar activities such as housing management, finance, legal services and information technology. Employing an organizational fields model, accounting changes were seen to be influenced by a combination of legal coercion, normative and competitive forces, the resistance and manipulation of the large local authorities together with the facticity of the new accounting and contracting regimes. The theoretical framework is applied to field-work carried out in a large metropolitan authority in the north of England where CCT methodologies directly affected housing management but not other services such as finance. Although resisting CCT for finance, the authority subsequently introduced a radical scheme of voluntary competitive tendering for selected finance processes. The paper examines how accounting and contracting may be adapted to emerging trends in the New Public Management associated with Best Value policies.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00087
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  • 4
    Electronic Resource
    Electronic Resource
    Accountable Management Reforms: Why the Norwegian Hospital Reform Experiment Got Lost in Implementation (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: There is an international tendency to replace governmental funding based on fixed grants by different reforms implying accountable management methods. In this article we focus on the implementation problems of New Public Management reforms in the Norwegian hospital sector. These reforms are built on a belief that more accountable methods will improve efficiency and better resource allocation. The term New Public Management includes different cost-improvement programmes like Prospective Payment Systems, which were introduced as a new basis of funding in four Norwegian hospitals during a three year experimental period. The studies presented here support the findings from similar reforms in other countries, stating that there are very few, if any, documented efficiency gains by these reforms. The explanation may be that the reforms have disregarded the importance of internal organisational processes, like high quality management, communication and participation as parts of the implementation phases.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00090
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  • 5
    Electronic Resource
    Electronic Resource
    〉Conversion Ratios in Charities in England and Wales: An Investigation of Economies of Scale (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: This study examines ways in which the scale economies of charities can be measured and investigates the use of conversion ratios as indicators of scale efficiency. Problems and difficulties inherent in the use of these ratios are detailed. The analysis then employs nonparametric tests (Mann-Whitney and Kruskal-Wallis tests), based on the identified conversion ratios, to examine for the existence of scale economies in the operation of the 500 largest fundraising charities in England and Wales. The statistical analysis provides evidence of scale economies and suggests that scale efficiency gains have not as yet been exhausted. The charity sector therefore appears to be characterised by increasing returns to scale with further growth necessary before optimal size, as indicated by constant returns to scale, is achieved.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00078
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  • 6
    Electronic Resource
    Electronic Resource
    Constituent Participation in the Australian Public Sector Accounting Standard-Setting Process: The Case of ED 55 (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 Australian public sector has recently undergone a period of intense reform including a comprehensive reform of financial reporting policies. A major aspect of this reform is the involvement of the Australian accounting profession in the formulation of financial reporting standards through the Public Sector Accounting Standards Board (PSASB). Despite this extensive change, scant research has examined constituent participation in the Australian public sector accounting standard-setting ‘due process’. This paper considers the regulatory model adopted for accounting standard-setting in the public sector in Australia and identifies the implications of this model for constituent access to the ‘due process’. In particular, the co-operation between the PSASB and the various regulatory bodies in each Australian jurisdiction suggests that these bodies may have more direct influence over the standard-setters than other constituents. The submissions made on ED 55 Financial Reporting by Government Departments are examined as a case study of the ‘due process’ as it operates in the public sector. Different constituent groups were found to respond in varying proportions, to hold conflicting positions on some issues contained in ED 55 and to use different strategies to present these positions. The research identifies a lack of input by the major group affected by the proposed standard, the account preparers (government departments). In addition, account preparers which did respond to ED 55 were found to use less sophisticated lobbying strategies than other respondents who weighted their responses by commenting on a greater number of issues and by supporting their position with conceptual arguments. These results support the contention that some constituents have favourable access to the ‘due process’ and that standard-setters may not have received all pertinent information from affected and/or knowledgeable constituents.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00080
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  • 7
    Electronic Resource
    Electronic Resource
    The State of Charity Accounting – Developments, Improvements and Continuing Problems (1998)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 14 (1998), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper is based on a survey of charity accounts undertaken for the Office for National Statistics during the period 1995–1996, and reviews current charity accounting practices of some of these charities in 1994/5 prior to the inception of the new accounting regime from 1996. We look at the accounting practices identified by Bird and provide a comparison between the original Bird analysis in 1981 and current practices in 1994/5. We also consider smaller surveys undertaken in 1989 and 1990. The paper concludes that whilst there has been some progress – particularly among larger charities – since the Bird study there are still major accounting anomalies and examples of poor practice. The paper calls upon auditing firms to be less tolerant of inadequate sets of accounts and points to their pivotal role in improving charity accounting pratices.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00065
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  • 8
    Electronic Resource
    Electronic Resource
    Author Index (1998)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 14 (1998), 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/10.1111/1468-0408.00070
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  • 9
    Electronic Resource
    Electronic Resource
    Accrual Accounting, Politics and Politicians (1998)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 14 (1998), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Ten years ago, the Swedish Association of Local Authorities presented a new model for financial budgeting and accounting based on the idea of accrual accounting. Since the model was introduced, a set of accounting principles and regulations confirming the ambition to establish an accounting model based on accrual principles has gradually been developed. The dominant actors in the change process have been the accountants and the financial officers. However, recently the politicians interfered and decided that pension expenses and pension liability shall be calculated and reported in a very different and special way. The paper includes a description of the change process and comments on what we can learn from the Swedish case about how and why financial accounting models change. The questions which we focus on are: why did the politicians interfere? and why could the professionals not manage to defend the established norms and the financial accounting model based on accrual principles?
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00068
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  • 10
    Electronic Resource
    Electronic Resource
    Are Private Sector Standards Enough? An Example From Public Sector Hospitals in New Zealand (1998)
    Oxford, UK and Boston, USA : Blackwell Publishers
    Financial accountability and management 14 (1998), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The aim of this paper is to assess whether and to what extent public sector hospital reports in New Zealand disclose information which best support the public interest. We analyse the content of the annual reports of Crown Health Enterprises (CHEs) for 1994, 1995 and 1996. It is concluded that the developments in public sector accounting, with respect to the public interest, have not permeated these reports to any significant extent. The following changes would improve these reportings: Reports providing costs relative to non-financial accomplishments; removing the traditional ‘revenue’ disclosure; disclosing non-financial as well as financial resources and obligations; providing further disaggregation in the reports; disclosing budgetary information and valuing assets alternatively. Implications of the lens used for the analysis are also considered.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1468-0408.00055
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