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... the local media had a significant role to play in the articulation of contested ideas (Clegg et al ... parties in the region and in particular by the presidents of the Regione Lombardia, Formigoni, which ... safe mobility in the city... more
... the local media had a significant role to play in the articulation of contested ideas (Clegg et al ... parties in the region and in particular by the presidents of the Regione Lombardia, Formigoni, which ... safe mobility in the city was one of the main issues of the EXPO 2015 submission by ...
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Abstract This paper examines the experiences of a publicly owned hospital which had formerly been part of a religious order of nuns. This paper presents novel findings to extend our understanding of the emergent theory of transparency in... more
Abstract This paper examines the experiences of a publicly owned hospital which had formerly been part of a religious order of nuns. This paper presents novel findings to extend our understanding of the emergent theory of transparency in the public sector. The literature on secrecy and transparency is drawn upon to inform a case study investigation of the use of accounting under both forms of ownership. This reveals both the continuing influence of this hospital's prior existence and the difficulties of adapting to public ownership. The findings reveal the tensions of the change from secretive religious organisation and history of parsimony to current public sector organisation. The end state of public sector ownership brings its own difficulties, with accounting systems failing to achieve the aim of transparency. Keywords: Charity; Religious secrecy; Public ownership; Transparency; Health care
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This paper reports on a survey of the availability of palliative care in Scotland, in the context of the internal market introduced as part of the NHS reforms. It is based on a survey of both the cost and availability of such service,... more
This paper reports on a survey of the availability of palliative care in Scotland, in the context of the internal market introduced as part of the NHS reforms. It is based on a survey of both the cost and availability of such service, with a discussion of the implications of this information for purchasers of palliative care.
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Vol 9(3): 183–197 [1460-4582(200309)9:3;183–197;036063] www.sagepublications.com
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The impact of new public management (NPM) and the implementation of resource accounting and budgeting (RAB) have given particular prominence to accounting information in the UK public sector. This paper explores the extent to which such... more
The impact of new public management (NPM) and the implementation of resource accounting and budgeting (RAB) have given particular prominence to accounting information in the UK public sector. This paper explores the extent to which such information has informed and shaped the actions of politicians in the first term of the Northern Ireland (NI) devolved Assembly (1999-2003). It is argued that if accounting systems are to help in delivering more appropriate, more accountable and better management within the public sector as well as strengthening democratic processes, then it is imperative that key stakeholders (including politicians) be familiar with such information and …
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is based on a selection of papers from the EIASMresearch workshop on the Challenges of Managing the Third Sector which washeld at the International University of Venice on San Servolo island on March12–14, 2007. In previous research... more
is based on a selection of papers from the EIASMresearch workshop on the Challenges of Managing the Third Sector which washeld at the International University of Venice on San Servolo island on March12–14, 2007. In previous research workshops in this series, there has been debateon the positioning of different disciplines which are deployed in the investigationof the challenges facing charitable organisations. These considerations haveshown the debt owed to both economic and sociological thinking in past studiesand the emergence of a more managerial perspective in understanding thesedistinctive organisations (Helmig, Jegers and Lapsley, 2004). Previous researchworkshops have also discussed the vitality of the Third Sector, as evidenced bythe emergence of charitable organisations in new areas of activity such as creditunions, certain persistent challenges such as the forms of information necessaryfor monitoring charities and for prospective donors, the use of resourcesby charities, a...
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This paper addresses a relatively neglected phenomenon in government budget setting – the processes by which budgets are agreed in governments where power is shared (coalitions) or attenuated (minority). These forms of government have... more
This paper addresses a relatively neglected phenomenon in government budget setting – the processes by which budgets are agreed in governments where power is shared (coalitions) or attenuated (minority). These forms of government have been a matter of serious study by political scientists, but not by accountants. This study examines the phenomenon of budget setting in political coalitions and minority
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Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite interviews.... more
Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite interviews. Findings – Politicians do not want transparency. Despite the way in which the idea of transparency in government is beyond open challenge, this study reveals the manner in which politicians can inhibit and limit transparency through political will and action. Research limitations/implications – These findings raise serious challenges for policymakers who design government budgeting systems. They should raise concerns among other interested parties, including the media, the electorate and oversight bodies. Practical implications – Are government budgets rigorously scrutinised? This evidence suggests not. This has major implications for accountants in government and for those who seek to use this information. Social implications – This research needs t...
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The UK public sector has been transformed over the past few decades. In an increasingly global economy, the main lever by which central governments can influence the success of the domestic economy is by ensuring its public sector... more
The UK public sector has been transformed over the past few decades. In an increasingly global economy, the main lever by which central governments can influence the success of the domestic economy is by ensuring its public sector operates efficiently. The central ...
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Purpose The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach The paper uses the extant literature of this era to study the theorisation of, and the findings... more
Purpose The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research. Findings This is a vibrant field of a study in a wide range of study settings and with many interdisciplinary studies. The influence of new public management is pervasive over this period. There are numerous instances of innovations in study settings, in key findings and the approach taken by investigators. Research limitations/implications This is not a comprehensive review of all literature in this period. Practical implications This study also explored the relevance of academic research of this era to policymaking by governments. Originality/value This paper offers a distinctive critique of theorisation of public sector accounting research. It reveals the dominant theoretical reference points in use during this period a...
This is a study of management accounting in local government in the context of significant change (managerial, organizational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper... more
This is a study of management accounting in local government in the context of significant change (managerial, organizational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper explores two competing theories of ...
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Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact-building process to explore the practice of asset management in these study... more
Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact-building process to explore the practice of asset management in these study settings. Design/methodology/approach – A comparative case study approach was adopted to have a broader understanding of the levels of complexity
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... This issue is addressed here, in three stages. First, the use made of financial reports of health authorities is examined. ... Finally, a broad examination is made of how the media report on NHS financial matters to the general... more
... This issue is addressed here, in three stages. First, the use made of financial reports of health authorities is examined. ... Finally, a broad examination is made of how the media report on NHS financial matters to the general public. ...
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ABSTRACT
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... Choice of auditors and earnings management during the Asian financial crisis. The Authors.Yew Ming Chia, Management School, The University of Edinburgh, Edinburgh, UK. Irvine Lapsley, Management School, The University of Edinburgh,... more
... Choice of auditors and earnings management during the Asian financial crisis. The Authors.Yew Ming Chia, Management School, The University of Edinburgh, Edinburgh, UK. Irvine Lapsley, Management School, The University of Edinburgh, Edinburgh, UK. ...
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ABSTRACTThis paper explores the tension between social and commercial criteria and the importance of the nature of available information in influencing policymaking towards commercial or quasi-commercial activities such as transport... more
ABSTRACTThis paper explores the tension between social and commercial criteria and the importance of the nature of available information in influencing policymaking towards commercial or quasi-commercial activities such as transport undertakings. The importance of financial criteria as key indicators which influence railway policy is established by reference to significant landmarks in the corporate existence of British Rail. An underlying conflict between this information and the declared policies of successive governments is exposed. This reveals that, not only are policy-makers constrained by the difficulties of providing more appropriate information, but they are also the victims of their own reluctance to implement effectively policies which would actually improve existing sources of information.