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Wiley-Blackwell: Financial Accountability & Management in Governments, Public Services & Charities

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1.

New Public Management: Perspectives on Performance and the Use of Performance Information

Financial Accountability & Management, Vol. 24, Issue 2, pp. 169-191, May 2008
Number of pages: 23 Posted: 11 Apr 2008
Accepted Paper Series
affiliation not provided to SSRN
Downloads 307
2.

Preparing Performance Information in the Public Sector: An Australian Perspective

Financial Accountability & Management, Vol. 24, Issue 2, pp. 117-149, May 2008
Number of pages: 33 Posted: 11 Apr 2008
Accepted Paper Series
Australian National University (ANU)
Downloads 251
3.

The Performance of State-Owned Enterprises Revisited

Financial Accountability and Management, Vol. 18, pp. 383-407, 2002
Number of pages: 25 Posted: 21 Feb 2003
Accepted Paper Series
University of Ottawa, University du Quebec at Montreal and HEC Montreal - Department of Accounting Studies
Downloads 40
4.

Leadership, Accounting, and the Reform Process of a Public Sector Agency: A Narrative Analysis

Financial Accountability & Management, Vol. 22, pp. 157-178, May 2006
Number of pages: 22 Posted: 08 May 2006
Accepted Paper Series
affiliation not provided to SSRN and University of Calgary - Haskayne School of Business
Downloads 39
5.

Board Structure and Executive Compensation in the Public Sector: New Zealand Evidence

Financial Accountability & Management, Vol. 21, No. 4, pp. 437-465, November 2005
Number of pages: 29 Posted: 05 Nov 2005
Accepted Paper Series
University of Auckland Business School, Massey University - School of Accountancy and Massey University - School of Accountancy
Downloads 35
6.

Towards the Harmonisation of Local Accounting Systems in the International Context

Financial Accountability and Management, Vol. 18, No. 2, pp. 129-162, May 2002
Number of pages: 34 Posted: 12 Jan 2003
Accepted Paper Series
University of Economics Sciences and Enterprises - Accounting and Finance Department and University of Economics Sciences and Enterprises - Accounting and Finance Department
Downloads 34
7.

Design and Implementation of Return on Capital Employed Performance Indicators Within a Trading Regime: The Case of Executive Agencies

Financial Accountability and Management, Vol. 18, No. 1, pp. 73-101, February 2002
Number of pages: 29 Posted: 12 Nov 2002
Accepted Paper Series
University of Kent

Multiple version iconThere are 2 versions of this paper

Downloads 33
8.

An International Comparison of Materiality Guidance for Governments, Public Services and Charities

Financial Accountability and Management, Vol. 18, No. 3, pp. 261-289, 2002
Number of pages: 18 Posted: 30 Dec 2002
Accepted Paper Series
University of Nebraska and College of William and Mary - Mason School of Business
Downloads 32
9.

Foreword: The 21st Century Challenge: Managing Charitable Entities as Business Enterprises

Financial Accountability & Management, Vol. 19, pp. 205-207, August 2003
Number of pages: 3 Posted: 29 Sep 2003
Accepted Paper Series
Free University of Brussels (VUB) - Micro-Economics for Profit and Non Profit Sector (MICE) and IPSAR, University of Edinburgh Business School
Downloads 32
10.

Reinventing Public Sector Accounting

Financial Accountability & Management, Vol. 21, pp. 259-262, August 2005
Number of pages: 4 Posted: 09 Jul 2005
Accepted Paper Series
Oslo and Akershus University College of Applied Sciences and IPSAR, University of Edinburgh Business School
Downloads 32
11.

The Control Gap: The Role of Budgets, Accounting Information and (Non-) Decisions in Hospital Settings

Financial Accountability & Management, Vol. 20, pp. 77-102, February 2004
Number of pages: 26 Posted: 29 Mar 2004
Accepted Paper Series
SINTEF Teknologiledelse and Hogskolen i Bodo
Downloads 32
12.

The Role of PFI in the UK Government's Modernisation Agenda

Financial Accountability & Management, Vol. 21, No. 1, pp. 75-97, February 2005
Number of pages: 23 Posted: 29 Jan 2005
Accepted Paper Series
University of London, Royal Holloway and University of London, King's College London - Department of Management
Downloads 32
13.

Not-for-Profit Annual Reports: What do Museum Managers Communicate?

Financial Accountability & Management, Vol. 19, pp. 139-158, May 2003
Number of pages: 20 Posted: 14 Jul 2003
Accepted Paper Series
Montana State University - Bozeman - College of Business and Independent
Downloads 31
14.

Debating the Impact of Accrual Accounting and Reporting in the Public Sector

Financial Accountability & Management, Vol. 21, pp. 309-336, August 2005
Number of pages: 28 Posted: 09 Jul 2005
Accepted Paper Series
The University of Sydney Business School
Downloads 30
15.

The Case for Cameral Accounting

Financial Accountability and Management, Vol. 18, pp. 39-72, 2002
Number of pages: 34 Posted: 12 Nov 2002
Accepted Paper Series
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law

Multiple version iconThere are 2 versions of this paper

Downloads 30
16.

An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services

Financial Accountability & Management, Vol. 21, No. 2, pp. 219-250, May 2005
Number of pages: 30 Posted: 27 Apr 2005
Accepted Paper Series
Aston University - Aston Business School and University of Bristol - Department of Finance and Accounting
Downloads 29
17.

Benchmarking University Activities: An Italian Case Study

Financial Accountability & Management, Vol. 20, No. 2, pp. 205-220, May 2004
Number of pages: 16 Posted: 25 May 2004
Accepted Paper Series
Politecnico di Milano - Dipartimento di Ingegneria Gestionale and Politecnico di Milano - Dipartimento di Ingegneria Gestionale
Downloads 29
18.

Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Financial Accountability & Management, Vol. 21, No. 1, pp. 33-55, February 2005
Number of pages: 23 Posted: 29 Jan 2005
Accepted Paper Series
Cardiff Business School - Accounting and Finance Section, Queen's University Belfast, Oslo and Akershus University College of Applied Sciences, IPSAR, University of Edinburgh Business School and University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)
Downloads 29
19.

Governance Structures and Contracting Out Municipal Auditing in Finland and Norway

Financial Accountability & Management, Vol. 20, No. 4, pp. 445-477, November 2004
Number of pages: 34 Posted: 03 Nov 2004
Accepted Paper Series
Oslo and Akershus University College of Applied Sciences, University of Tampere - Department of Local Government Studies, University of Tampere - Department of Administrative Science and University of Tampere - Department of Administrative Science
Downloads 29
20.

Foreword: Modernisation in the Public Sector

Financial Accountability & Management, Vol. 21, pp. 9-11, February 2005
Number of pages: 3 Posted: 29 Jan 2005
Accepted Paper Series
University of Groningen - Faculty of Economics and Business
Downloads 28
21.

Hybridisation or Polarisation: Doctors and Accounting in the UK, Germany and Italy

Financial Accountability & Management, Vol. 21, No. 2, pp. 135-162, May 2005
Number of pages: 27 Posted: 27 Apr 2005
Accepted Paper Series
UNSW Canberra School of Business
Downloads 28
22.

The Attitudes of British National Health Service Managers and Clinicians Towards the Introduction of Benchmarking

Financial Accountability and Management, Vol. 18, pp. 163-188, 2002
Number of pages: 26 Posted: 18 Mar 2003
Accepted Paper Series
University of East Anglia (UEA)
Downloads 28
23.

The Role of Local Authority Accountants in Environmental Decision-Making

Financial Accountability and Management, Vol. 14, pp. 299-317, November 1998
Number of pages: 19 Posted: 07 Apr 2005
Accepted Paper Series
University of Sheffield, School of Management and University of Teesside - Teesside Business School
Downloads 28
24.

'Performance' Without Pay? Managing School Budgets Under Performance Related Pay: Evidence from the First Year of PRP

Financial Accountability & Management, Vol. 20, pp. 57-75, February 2004
Number of pages: 20 Posted: 21 Apr 2004
Accepted Paper Series
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 27
25.

A Wolf in Sheep's Clothing? Wider Consequences of the Financial Management System of the New Zealand Central Government

Financial Accountability & Management, Vol. 21, pp. 263-277, August 2005
Number of pages: 16 Posted: 09 Jul 2005
Accepted Paper Series
The University of Sydney Business School and University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)
Downloads 27
26.

Accounting for Accountability and Management in NPOs. A Comparative Study of Four Countries: Canada, the United Kingdom, the USA and Spain

Financial Accountability & Management, Vol. 19, pp. 265-285, August 2003
Number of pages: 21 Posted: 12 Jul 2003
Accepted Paper Series
University of Zaragoza and University of Zaragoza
Downloads 27
27.

How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia

Financial Accountability & Management, Vol. 20, No. 3, pp. 281-304, August 2004
Number of pages: 24 Posted: 26 Jul 2004
Accepted Paper Series
Australian National University (ANU) - School of Business and Information Management
Downloads 27
28.

In Search of a Benchmarking Theory for the Public Sector

Financial Accountability & Management, Vol. 21, pp. 337-361, August 2005
Number of pages: 26 Posted: 09 Jul 2005
Accepted Paper Series
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business
Downloads 27
29.

Intellectual Capital and the Discourses of Love and Entrepreneurship in New Public Management

Financial Accountability & Management, Vol. 21, pp. 279-290, August 2005
Number of pages: 12 Posted: 09 Jul 2005
Accepted Paper Series
Copenhagen Business School - Department of Operations Management, Copenhagen Business School - Faculty of Economics and Business Administration, Aarhus School of Business - Faculty of Business Administration - Department of Accounting and Aarhus School of Business - Department of Accounting, Finance and Logistics
Downloads 27
30.

Management or Politics - or Both? How Management by Objectives May be Managed: A Swedish Example

Financial Accountability and Management, Vol. 18, pp. 189-209, 2002
Number of pages: 21 Posted: 13 Feb 2003
Accepted Paper Series
The Parliamentary Auditors of Sweden
Downloads 27
31.

Policy Making on Reserves of Dutch University Hospitals: A Case Study

Financial Accountability and Management, Vol. 19, pp. 1-20, 2003
Number of pages: 20 Posted: 18 Mar 2003
Accepted Paper Series
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business
Downloads 27
32.

Public Sector Managers Handling Accounting Data: A UK Framework Validated in Spain

Financial Accountability and Management, Vol. 18, pp. 233-260, 2002
Number of pages: 28 Posted: 12 Jan 2003
Accepted Paper Series
University of Reading - Department of Management and Universidad Carlos III de Madrid - Department of Business Administration
Downloads 27
33.

Using Information on Variation in Rates of Supply to Question Professional Discretion in Public Services

Financial Accountability & Management, Vol. 20, pp. 1-17, February 2004
Number of pages: 18 Posted: 15 Apr 2004
Accepted Paper Series
London School of Economics & Political Science (LSE), University of Bristol - Division of Primary Care, Government of the United Kingdom - Office for National Statistics, NHS Information Authority - Casemix Programme, NHS Information Authority - Winchester and Eastleigh NHS Trust and Government of the United Kingdom - HM Treasury
Downloads 27
34.

Adoption of Environmental Reporting and Management Practices: An Analysis of New South Wales Public Sector Entities

Financial Accountability and Management, Vol. 18, pp. 103-127, 2002
Number of pages: 25 Posted: 14 Feb 2003
Accepted Paper Series
University of Sydney Business School and University of Newcastle - Newcastle Business School
Downloads 26
35.

Due Process Failure in Sector-neutral Accounting Standard-setting

Financial Accountability and Management, Vol. 18, pp. 1-23, 2002
Number of pages: 23 Posted: 14 Nov 2002
Accepted Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law and Institute of Chartered Accountants in Australia

Multiple version iconThere are 3 versions of this paper

Downloads 26
36.

On Being a Financial Manager in a Church Organisation: Understanding the Experience

Financial Accountability & Management, Vol. 19, pp. 117-138, May 2003
Number of pages: 22 Posted: 09 Jun 2003
Accepted Paper Series
The University of Adelaide Business School
Downloads 26
37.

The Gold in the Heads of Scientists: Metaphor and Public Sector Reform

Financial Accountability & Management, Vol. 20, pp. 19-38, February 2004
Number of pages: 20 Posted: 21 Apr 2004
Accepted Paper Series
University of Otago
Downloads 26
38.

The Implementation of Resource Accounting in UK Central Government

Financial Accountability & Management, Vol. 21, No. 2, pp. 163-190, May 2005
Number of pages: 27 Posted: 27 Apr 2005
Accepted Paper Series
University of Aberdeen - Business School
Downloads 26
39.

The Transformation of an Accounting System During Organisational Change: A Longitudinal Study

Financial Accountability and Management, Vol. 19, pp. 21-43, 2003
Number of pages: 23 Posted: 18 Mar 2003
Accepted Paper Series
University of South Australia - International Graduate School of Management and University of South Australia - International Graduate School of Management
Downloads 26
40.

Purchaser Provider Relationships and Innovation: A Case Study of GP Purchasing in Glasgow

Financial Accountability and Management, Vol. 14, pp. 281-298, November 1998
Number of pages: 18 Posted: 07 Apr 2005
Accepted Paper Series
University of Glasgow - Department of Business and Management and University of Bradford - School of Management
Downloads 25
41.

Surplus or Deficit - Who Cares? Cross-subsidy in Colleges of Higher Education

Financial Accountability and Management, Vol. 18, pp. 25-38, 2002
Number of pages: 14 Posted: 14 Nov 2002
Accepted Paper Series
Cardiff University - Accounting & Finance Section and Cardiff University - Cardiff Business School - Economics Section
Downloads 25
42.

The Civil Service Response to Modernisation in the Devolved Administrations

Financial Accountability & Management, Vol. 21, No. 1, pp. 57-74, February 2005
Number of pages: 18 Posted: 29 Jan 2005
Accepted Paper Series
University of Edinburgh - School of Social and Political Science
Downloads 25
43.

Tools, Techniques and Tightropes: The Art of Walking and Talking Private Sector Management in Non-profit Organisations, is it Just a Question of Balance?

Financial Accountability & Management, Vol. 19, pp. 287-306, August 2003
Number of pages: 19 Posted: 12 Jul 2003
Accepted Paper Series
Nottingham Business School and Nottingham Business School
Downloads 25
44.

Annual General Meetings of NHS Trusts: Devolving Power or Ritualising Accountability?

Financial Accountability & Management, Vol. 20, No. 4, pp. 377-399, November 2004
Number of pages: 24 Posted: 03 Nov 2004
Accepted Paper Series
Birmingham Business School, Cardiff Business School and Cardiff Business School
Downloads 24
45.

Corporatization of National Universities in Japan: Revolution for Governance or Rhetoric for Downsizing?

Financial Accountability & Management, Vol. 20, No. 2, pp. 153-181, May 2004
Number of pages: 30 Posted: 25 May 2004
Accepted Paper Series
Center for National University Finance
Downloads 24
46.

Modernising Government: The Calculating Self, Hybridisation and Performance Measurement

Financial Accountability & Management, Vol. 22, pp. 87-106, February 2006
Number of pages: 20 Posted: 08 May 2006
Accepted Paper Series
affiliation not provided to SSRN
Downloads 24
47.

Performance Measurement Myths in the Public Sector: A Research Note

Financial Accountability & Management, Vol. 20, pp. 39-55, February 2004
Number of pages: 18 Posted: 02 Apr 2004
Accepted Paper Series
Stockholm University - School of Business
Downloads 24
48.

Accounting and NPM in UK Local Government - Contributions towards Governance and Accountability

Financial Accountability & Management, Vol. 21, No. 2, pp. 191-218, May 2005
Number of pages: 28 Posted: 27 Apr 2005
Accepted Paper Series
University of Southampton - School of Management
Downloads 23
49.

Australian - USA Federal Government Accounting: Convergence or Divergence?

Financial Accountability and Management, Vol. 14, pp. 249-264, November 1998
Number of pages: 16 Posted: 07 Apr 2005
Accepted Paper Series
University of Newcastle (Australia) - Accounting and Finance, Old Dominion University - Strome College of Business and University of Newcastle
Downloads 23
50.

Budgetary Scrutiny in the Scottish Parliament: An Adviser's View

Financial Accountability & Management, Vol. 21, No. 1, pp. 13-32, February 2005
Number of pages: 20 Posted: 29 Jan 2005
Accepted Paper Series
University of Strathclyde - Department of Government
Downloads 23