摘要:

This paper highlights the requirement for Executive Agencies to be more directly accountable to those outside their immediate management, especially con‐ cerning performance. The paper discusses the importance of performance information in external reporting and, through an analysis of 57 recent annual reports, examines the extent to which such information is disclosed. By comparing the results of this analysis with earlier evidence, changes in emphasis are identified. The research, although questioning the adequacy of performance reporting by Agencies, provides evidence of improvement over tim

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00393.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This paper examines the assessment of performance in complex public programmes. It reviews and critiques ways currently used to do this, and offers an alternative framework which it is argued is more responsive to the multilayered nature of performance in such programmes. It then demonstrates the applicability of this framework to a specific public programme. This is the Social Programme of the Rural Development Commission, which seeks to identify and meet social needs in rural areas of England. It ends by drawing some general conclusions from this exercise.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00394.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The techniques of program budgeting (PPBS) have been applied by Australian and overseas governments with varying degrees of success. In local government in Victoria, Australia, where—with some exceptions—the traditional approach to budgeting has been a functional classification system coupled with an object‐of‐expenditure approach (F/OoE), nearly fifty per cent of the State's municipalities have now introduced PPBS or some elements thereof. The introduction of PPBS has provided the opportunity to study both the implemen‐ tation process and the outcomes. Questionnaires were mailed to finance officers in all Victorian municipalities to investigate whether and, if so, why PPBS has been adopted, the means by which it was implemented, and the consequences for organisational structure, fiscal control, and decision‐making. This paper reports on the findings of the study, and their i

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00395.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This article evaluates the capital charging system implemented in the National Health Service in Scotland, probing its intellectual coherence and implementa‐ tion. Asset valuations may be too high because of the decision to value at Depreciated Replacement Cost (even when higher than market value) and the decision to disregard the issues raised by Modern Equivalent Asset methodology. The incentive effects of capital charges are complex: historically good maintenance may be penalised, and economic and financial appraisal of new projects may give conflicting signals. Capital charging differently affects Hospital Trusts and Directly Managed Units. Moreover, the interaction of capital charging and the public corporation status of Hospital Trusts inflates gross public expenditure on healt

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00396.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Poland belongs to the group of countries undergoing a unique process of transition from centrally controlled to a market‐based economy. This paper provides an overview of the background of changes as well as already effected reshaping of governmental accounting involved in the restructuring processes which were extremely accelerated in 1989. It also gives a brief outline of public sector restructuring, discusses changes in accounting regulations and generally binding accounting principles, and presents budgetary accounting systems, including plans of accounts and the question of accountability. Furthermore, fixed assets valuation in the context of privatisation has been examined briefly, and the project of new accounting regulations has been described. Finally, the paper presents controversy over accounting restructuring in Polan

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1995.tb00397.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY