ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00398.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This paper examines a new budgetary process (thecuke‐slice) for government services in Sweden, and compares and contrasts it with its predecessor (thecheese‐slicer). It explores how this new model was used by Swedish government agencies, ministries and the Swedish parliament, the Riksdag. Thecuke‐slicewas presented as a more elaborate and sophisticated management tool. But thecheese‐slicermight have been underrated ‐ as a management tool it was rigid and flexible at the

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00399.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The object of this paper is to critically discuss the implementation of Auditing reform in Italian municipalities. A new complex system of Auditing (heavily influenced by the UK's value for money auditing) was introduced following recent legislation. This study is based on an analysis of the reports of municipalities within the Tuscany region. The results show that, to date, the effect of the legislation on practice has been modest. Possible solutions are suggested to overcome the technical and cultural obstacles which have hindered both the extension and the scope of Municipal Auditing and delayed the satisfaction of the demand for a broader concept of accountability.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00400.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Since the mid‐ 1970s, the problem of accountability in local government finance has been referred to consistently in government and has produced a range of responses from the centre. In the 199Os, the problems of implementing the poll tax resulted in its replacement with a modified property tax, supplemented by tight expenditure controls ‐ in Layfield's terms, a ‘centralist’ solution. The centre now provides 85% of local income and controls the upper limits of local spending, leaving only a minor degree of fiscal discretion with local authorities. The new tax arrangements have proved acceptable, as has the grant system, but political conflict remains over the acceptability of capping c

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00401.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This paper provides an analysis of the role of the National Audit Office (NAO) in the monitoring of the process of privatisation based upon a review of twentysix reports on privatisations issued up to the end of 1993. The paper deals with two particular issues: the extent to which it is appropriate for the NAO to investigate the structural form selected for a particular privatisation and the extent of post‐privatisation monitoring. Outstanding issues include the sensitivity of audit work that comes close to matters of government policy and the boundaries of the activities of various monitoring bodies after privatisatio

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00402.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The Citizen's Charter Initiative gave the Audit Commission an important role in designing and overseeing the audit of local authority performance indicators, as well as in publishing comparative information. This paper examines the way in which the Commission and local authority auditors have approached their new tasks and assesses the problems they may encounter as suggested by the literature on performance measurement. The findings indicate that the objectives for reporting performance have not been clearly defined and appear to be moving the public sector in the reverse direction from the private sector.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00403.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The Monopolies and Mergers Commission (MMC) investigates and reports on the activities of private and public sector bodies under Section 11 of the Competition Act (1980). These inquiries are distinct from other MMC work in being essentially efficiency audits. The privatisation programme has led to a reduction in the number of bodies falling within the scope of Section 11, but the MMC has been given new duties in relation to privatised firms. The paper surveys the MMC's output under Section 11 references and considers the new issues which are emerging under the privatisation legislation.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00404.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY