Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Financial accountability and management
4 (1988), S. 0
ISSN:
1468-0408
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
Designing an accounting and information system (ACS) for a university is difficult, and whilst there is substantial evidence that formal systems can have dysfunctional effects, it is necessary to precede any design or critique of an ACS by clarifying the underlying managerial perspective that is being applied to the organisation. In this paper a number of managerial perspectives are developed and illustrated in relation to the management of universities. The approach is also contrasted with the management of health authorities. It is demonstrated that some authors provide a critique of the Jarratt proposals without illustrating the managerial perspective from which this is being done, and that whilst their organisational analysis may be insightful it does not add to the debate on how to manage universities or health authorities.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1468-0408.1988.tb00294.x
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