摘要:

This paper reports the results of a survey of the published financial statements of executive agencies entering the Price Waterhouse Best Agency Report and Accounts Competition. The survey illustrates the application of GAAP designed for one environment in a different context and the difficulties that result under these circumstances from the absence of direct analogies for some classes of event. Some suggestions for improvements in reporting are made, includ‐ ing: the publication of standardised, sector‐wide, guidance; standardisation of formats and terminology; the use of the ‘expenditure less income’ format for the operating statement in appropriate cases; and the clarification of insur‐ ance arr

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1996.tb00410.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

The specific characteristics of the public health care sector prevent the normal working of the market and the trend toward the efficient provision of services. The present study was carried out to offer the Audit Office of the Basque Country and Navarra an objective point of reference from which to measure the efficiency of clinical services. This study consists of an evaluation of the efficient production and utilization of the resources—intermediate services—that hospitals provide to medical staff for carrying out the diagnosis and treatment of patients, together with the efficient use of these intermediate services by the aforementioned medical st

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1996.tb00411.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

The changing environment of public sector organisations has, in recent years, focused attention on the management processes employed to achieve effective service delivery as economically and efficiently as possible. One approach has been the importation into the public sector ofa number ofprivate sector management strategies and practices, most notably those based on devolved bud‐ getary management principles. This paper analyses the approach of a large local authority to the implementation of devolved budgetary management, based, in large part, on interviews with line managers to whom budgets were devolved. It examines the process of devolution within the authority and the reactions of line managers to that process. It concludes that while the implementation of truly devolved budgetary management is an important, and perhaps essential, managerial technique in the ‘new’ local government environment, it should not be implemented in ways which ignore the differ‐ ences between public and private sector organisations and between different local authority depa

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1996.tb00412.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

At the institutional level universities in Australia have put in place funding allocation models which mimic the policy model used by the Commonwealth Government at the system‐wide level, despite explicit government statements that such a model is unsuitable at the lower level. The impetus for this may be traced to the crisis in Australian higher education revolving around forced amalgamations, the introduction of the Unified National System of Higher Education, and the imposition ofgreatly increased accountability. This paper examines the contributing factors which have resulted in the Australian university sector adopting an externally contrived funding model rather than developing institutionally specific mechanism

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1996.tb00413.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY

摘要:

This paper focuses on the indicator systems that responsibility accounting may provide for performance evaluation in the public sector. Specifically, two conditions which such indicator systems should satisfy —‘relevance’ and ‘coherence’—are examined. Thereby a value for money auditing model incorporating these conditions is developed and applied to a system of performance indicators created for a Dutch def

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1996.tb00414.x

出版商:Blackwell Publishing Ltd    

年代:1996

数据来源: WILEY