摘要:

A nationwide survey study of all governmental hospitals in Norway during the period 1989‐ 1991 showed a systematic decoupling between budgets (ex‐ante) and accounting information (ex‐post). Within a normative frame, this decoupling questions the budgets as instruments for management control. Institutional theory, on the other hand, postulates that separation between plans and action occurs because plans are external legitimation of governmental organizations' existence, while accounting information is output of action. Accordingly, plans can be seen as ceremonies and rituals rather than strategic documents. However, the paper argues that for the purpose of management control in hospitals, the action‐system and the decision‐system should be integrated. To improve this integration, the logic of the action‐system, represented by the service‐producers (physicians and nurses) and the logic of the decision‐system (the politicians and the administrators) should be bridged by communicative action. Thus, the quality of the budget as a device for management control depends on the communicative action taking place during the bu

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00405.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

In the NHS the introduction of the Code of Public Enterprise Governance applies those parts of the Cadbury Code which are relevant to the organisation. One SSAP,Disclosure of Accounting Policies, is considered to be of fundamental importance. Within the NHS, AIDS is unique in that all funds to contain the AIDS threat are earmarked and subject to Act of Parliament. This requires financial reporting in the form of annual reports from Health Authorities. These reports are the equivalent of annual corporate reports. The discussion concludes that a requirement to report details of finance and activities would serve to increase substantially information to all interested parties in other medical disciplines.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00406.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The not‐for‐profit sector is involved in some activities that business organisations do not normally encounter. Contributed services are an example of such activities. The development of an accounting standard covering contributed services highlights flaws in the conceptual framework and in the FASB's stated method of applying it. Further, the accounting standard contains a logical error and the FASB's claims of decision‐usefulness are questionable. The paper concludes by calling on the FASB to clarify several general aspects of the conceptual framework as it applies to not‐for‐profit organisations and to reconsider SFAS 116,Accounting for Contributions Received and Contribut

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00407.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

In the United States, there are over 1,000,000 nonprofit organizations and the property that they own represents 10 to 30 percent of all properties on tax rolls. Because of the influence that these organizations exert, they have a responsibility to communicate to their members and to the public accurate information as to their financial activities and financial condition. Many of these organizations, such as Habitat for Humanity, receive many of their contributions through donations of materials and labor. Do they value these types of contributions at fair market value or some other value? This paper discusses this question.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00408.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This paper reports the results of an investigation into the financial awareness of managers involved in the delivery of health care. It is based on a questionnaire survey of financial budget holders in all of the health units, both directly managed and NHS Trusts, within two Health Districts. The conclusion reached is that, in general, managers lack the financial awareness necessary to reach resource decisions commensurate with the financial objectives now required of the NHS and participate in informed discussion of financial matters.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00409.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY