摘要:

This paper is concerned with the development of Public Sector Accounting in Japan and is concentrated on Municipality Accounting. The paper deals with the philosophical aspect of local government and accountability first, and then it explores current debates on the reform of accounting systems in local government which have been developed both by the Local Autonomy Association and the Kobe Research Group. Attentions have been laid on CIPFA proposals forCapital Accounting in Local Authorities. Comparative studies on evaluation systems are focused in this paper.

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1990.tb00324.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Recent concern has been expressed over the reluctance of physicians in hospitals to take ‘resource management to their hearts’ (Pollitt et al. 1988, p. 232). This is important as physicians are increasingly becoming organization members with considerable economic and managerial involvement in hospitals. This paper provides some empirical evidence of differences which occur in physician behaviour once they become integrated into hospital management structures. Differences in physician managers' orientations to goals which focus on the organization as a system are compared to senior physicians in the same setting. In addition, a comparison is made between the attitudes and use of budgeting systems, a resource management strategy. The results indicate that changes in physician managers' orientation to management‐related goals and organization obligations are reflected in their budgeting beha

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1990.tb00325.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

Much of the discussion surrounding the publication of the NHS White Paper ‘Working for Patients’ has centred on proposals for an ‘Internal Market’. However, the term ‘Internal Market’ embraces two quite distinct concepts, both of which are found within the White Paper. These two types of Internal Market have very different implications for cost, equity, priorities and the planning and delivery of health care. The pattern of health and health care will be strongly influenced by the relative strengths of the two types of Internal Market in the

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1990.tb00326.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY

摘要:

A study of UK University Annual Reports and Financial Statements and changes therein covering a period of five accounting years from 1982/3 to 1986/7 explores the extent to which University Reporting may have responded to the publication of two significant documents (Committee of Vice‐Chancellors and Principals, 1984; 1985). The study finds evidence compatible with a response to these documents but one which does not appear to be as complete nor as unanimous as some theories of external reporting would sugges

ISSN:0267-4424    

DOI:10.1111/j.1468-0408.1990.tb00327.x

出版商:Blackwell Publishing Ltd    

年代:1990

数据来源: WILEY