bluuebunny/crossref_metadata_2025 huggingface dataset:
Privatization: a review of policy and implementation in selected Arab countries
Authors: Younis Talib
Published: July 2002

Reviews privatization in the Middle East, concentrating primarily on Egypt, Tunisia and Morocco. Traces the (uncertain) moves away from state enterprise and state control towards a more entrepreneurial economy. Discusses the role of external bodies, such as the IMF, as well as internal obstructions to privatization ‐ legal frameworks, political uncertainties, the weakness of local entrepreneurial cultures and so on. Shows that privatization has been a limited undertaking only, noting that caution has been paramount and significant change apparently small, and that there has been no Arab equivalent of the privatizing zeal of, say, recent UK governments. Claims that assessments of success or failure are hampered by a lack of clarity about government targets, as well as by an absence of comparative data.
“Is this the right meeting?”
Authors: Kendrick Andrew , Simpson Murray , Mapstone Elisabeth
Published: July 2002

Based on research funded by the Joseph Rowntree Foundation, looks at change in services for children and young people in difficulty and the implications for inter‐disciplinary working. The research is based on 80 interviews conducted with key individuals at local and national level. Describes and analyses the changes in health, social work, education and the Children’s Hearing system. Argues that the purchaser/provider split; local government reorganization and the Children (Scotland) Act will all affect collaboration in planning and service delivery for children and young people in difficulty. Identifies the potential problems and opportunities resulting from these changes and highlights the emerging issues relevant to provision of services.
Clinical management as boundary management
Authors: Fitzgerald Louise , Dufour Yvon
Published: July 2002

Focuses on the critical role played by professionals in the management of health‐care institutions in the UK and Canada. Using empirical data, examines the structural models of clinical management, the roles of clinical managers and their relationships with colleague professionals. Compares the approaches taken in the UK and Canada, and explores issues of context, history and relative power. Questions the extent to which professionals are losing autonomy to other professions and management. In particular examines whether the sharing of power inter‐professionally may lead to greater, overall collective professional autonomy. Develops themes of the contextual influences on the process of change, and whether professionals are more effectively managed by internal or external processes of control.
The changing role of the regional tier of the NHS
Authors: Dopson Sue , Stewart Rosemary
Published: July 2002

Reviews the past role of regional health authorities in the the British NHS and gives details of the recent changes to regions associated with the functions and responsibilities paper. Goes on to give details of the research project in which we are currently involved and reports on our interim findings (as of April 1996). In a final discussion section, reflects on those findings in terms of the evolving problems of influence and control in a national service operating in a devolved quasi‐market.
Managing on the edges
Authors: Mintzberg Henry
Published: July 2002

Managing in the public sector can be characterized as “managing on the edges”, between politics and administration and between administration and operations, as well as between external pressures and internal processes. Interestingly, this seems to come out most sharply, not in the upper offices of the capital, but down on the ground, where conflicting parties do direct battle with each other. But as these battles escalate, and enter the abstractions of administration as well as the peculiarities of politics, management gets caught in the middle. Describes three days in succession in the working lives of three managers of Parks Canada who sit in hierarchical order: a regional director, a park superintendent, and a park warden for the front country. Describes and compares their activities, in terms of a comprehensive model of the manager’s job, and concludes with a model of managing on the edges.
Market orientation and organizational commitment in the Australian public sector
Authors: Caruana Albert , Ramaseshan B. , Ewing Michael T.
Published: July 2002

Reports that the increased calls for transparency and accountability in government organizations underscores the need for a market orientation even among government departments. Considers the degree of market orientation and its effect on the organizational commitment in government departments in the Australian public sector. Results provide empirical support for a relationship between market orientation in the public sector and organizational commitment. Draws implications from and discusses directions for future research.
Convergence and transfer: a review of the globalisation of new public management
Authors: Common Richard K.
Published: July 2002

There is much talk about a new global paradigm in public administration. However, many claims surrounding the existence of this new paradigm remain largely unsubstantiated. This article reviews some of these claims by attempting to explain how new public management (NPM) could be said to be globalised. The article then questions whether or not we are talking about policy convergence rather than globalisation in the case of NPM. Policy transfer analysis is then introduced as an explanatory concept for the appearance of different NPM techniques around the world. The article argues that because of the weaknesses of the new paradigm, its globalisation is extremely questionable and the convergence argument does little to advance its cause. Instead, policy transfer activity appears to be on the increase but this is confined to piece‐meal copying and adaptation, or even imposition. The article concludes by declaring globalisation a misnomer for the scattering of management techniques around the world.
A marketing strategy for public sector organisations compelled to operate in a compulsory competitive tendering environment
Authors: Day John , Reynolds Paul , Lancaster Geoff
Published: July 2002

This article is concerned with entrepreneurial behaviour and the use of marketing by architectural professionals and their business colleagues in building services as a response to the extension of Compulsory Competitive Tendering (CTT) in the UK. CTT is where the functions of the operational divisions under local jurisdiction are offered for tender. Such tenders may be awarded to either private sector operators or the existing in‐house team. The underlying assumption by Central Government is that the outcome will be beneficial to the final consumer through, as a minimum, reduced operating costs. An appropriate academic environment in which to analyse the situation is that suggested by the marketing/ entrepreneurship interface.
Privatisation: a false hope
Authors: Potts Nick
Published: July 2002

Examines Eastern Europe’s struggle to privatise since the end of Communism; in particular reports on the experiences of Poland, Czechoslovakia and Russia. The danger of fast privatisation without restructuring is demonstrated by Czechoslovakia’s experience. Poland shows the importance of employing tight budget constraints. Russia demonstrates that privatisation in chaos is unlikely to produce real change.
Public administration: From bureaucratic culture to citizen‐oriented culture
Authors: Claver Enrique , Llopis Juan , Gascó José L. , Molina Hipólito , Conca Francisco J.
Published: July 2002

This paper analyzes how public administration may improve the service it offers to citizens through a suitable organizational culture; for this purpose, it starts by studying the specific features of the culture of public administration. In this respect, it analyzes the existing taxonomies in public administration, the role of culture in these agencies and how a diagnosis of such culture is made. Then, it describes the problems of bureaucratic culture, typical of many public agencies, and briefly describes the features of a public service, citizen‐oriented culture. Finally, it proposes a specific methodology for the modification of a bureaucratic culture into a culture based on the notion of serving the citizen, together with an analysis of when modification is necessary.
Productivity measurement and enterprise bargaining – the local government perspective
Authors: Hodgkinson Ann
Published: July 2002

The introduction of efficiency improvements and enterprise bargaining into local authorities has been severely hampered by a failure to agree on a method of measuring service productivity. This paper develops an outcomes measure of productivity which, it argues, meets both externally imposed cost efficiency requirements and clients’ needs for service effectiveness in terms of quality and equity in delivery. Applications of this measure to library and statutory planning services are provided.
Internal communication in new corporate conglomerates
Authors: Power Mary , Rienstra Byron
Published: July 2002

As monolithic corporations and public agencies seek ways of adapting to the demands of the next century many such institutions, while wishing to retain the benefits of belonging to an identifiable corporation, are recreating themselves as conglomerates of “loosely coupled businesses”. This situation creates new challenges for corporate communications specialists and educators. Corporate communication in devolved systems must involve design of specific solutions for the knowledge management and communication needs of individual businesses based on local knowledge of the systems likely to be affected. This paper presents a case study analysis of a local government organisation undergoing change and from it derives suggestions for the implementation of a communication model involving consultation and education in devolved systems.
Public discourse and decision making
Authors: Boyce Gordon
Published: July 2002

Economic “development” involves processes that often jointly produce both goods and “bads” – economic, environmental and social. The bads, however, are often technologically invisible; not least in terms of the way decisions are informed and accounted for. This paper takes as its case study a major development proposal that had the potential to produce economic, environmental, and social goods and bads. The paper involves an exploration of official independent reports leading to the proposal, considering the various factors taken into the decision, how the processes were reported on and accounted for. In particular, the treatment of financial/economic factors is examined and compared and contrasted with the treatment of social/environmental factors. From this, the paper considers possibilities for financial, social and environmental accounting in public discourse and decision making. In particular, the use of accounting to create environmental and social visibilities, and to facilitate discourse and debate, is examined.
Financial accounting reforms in the Australian public sector
Authors: Potter Brad
Published: July 2002

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986)How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.
Professional and Job‐related Attitudes and the Behaviours
they Influence among Governmental Accountants
Authors: Meixner Wilda F. , Bline Dennis M.
Published: July 2002

This study investigates professional and job‐related attitudes and
behavioural intentions of 427 state and municipal governmental
accountants from five southwestern states. While professional commitment
has been investigated in terms of its impact on conflict, researchers
have not investigated the possibility of a model of professional
attitudes that mirrors organisational attitude models and attempts to
predict professional turnover intentions. The conceptual model proposed
in this study combines organisational and professional concepts into a
single model with the goal of assessing the predictive ability of
professional attitudes in conjunction with organisational attitudes with
respect to organisational turnover intentions. Path analysis was used to
estimate coefficients between related variables as an indication of
direct relationships. Attitudes of governmental accountants were
observed to be a complex set of relationships including professional as
well as traditional organisational attitudes (job and professional
satisfaction and organisational and professional commitments) as
predictors of professional and organisational turnover intentions.
Bankers’ Perceptions of Factors Affecting Auditor
Independence
Authors: Gul Ferdinand A.
Published: July 2002

This study examines the effects of audit committees, client
financial condition, management advisory services, competition and audit
firm size on New Zealand bankers′ perceptions of auditor independence.
Results obtained by using an ANOVA repeated‐measures block design,
indicate that audit firms providing MAS from a separate division in the
audit firm and operating in a competitive environment are perceived as
having a lower risk of losing independence. Small audit firms were
perceived to be more at risk of losing independence than large audit
firms. Audit committees and client financial condition did not affect
perceptions of auditor independence.
Environmental Disclosure in the Annual Reports of British Companies: A Research Note
Authors: Harte George , Owen David
Published: July 2002

The environmental reporting practices of a group of
“good” disclosers are reviewed by focusing on their most
recent annual report. Analysis is divided according to references to the
environment and the form of reporting, and some interesting examples are
revealed, but little consistency in reporting methods is found. A
similar finding is seen in respect of a highly regulated sector, the
water industry. In conclusion it is suggested that compliance with
external standards should be considered as a means of encouraging the
development of environmental reporting.
Do We Need to Consider the Individual Auditor when
Discussing Auditor Independence?
Authors: Miller Tad
Published: July 2002

Casual observation indicates that partners in accounting firms
occasionally select actions which expose their firms to great risk. A
model illustrates conditions when a partner may have incentive to
associate with a client whose expected value to the accounting firm is
negative. The potential for this apparent goal incongruence exists when
a partner′s benefits from a specific client exceed his/her ownership
share of the engagement′s profits.
The Use of Accounting Data in Operational Decision Making
in Algeria
Authors: Jones C.S. , Sefiane S.
Published: July 2002

Seeks to improve understanding of the use of accounting in the
control of manufacturing enterprises in Algeria. Examines by interview
in four state‐owned enterprises the use of accounting data in pricing,
output and product mix decisions in enterprises producing basic and less
basic luxury goods. Reveals only limited use of such data although
differences were identified according to the nature of the product.
Concludes that the relative dominance of the language of production over
that of accounting was related to objectives set for enterprises rather
than to any dearth of accounting expertise. These objectives were
expressed primarily in terms of physical output levels, based upon
fulfilling societal needs, rather than upon accounting profit targets
– as found in capitalist economies. Emphasis upon achieving
physical output targets and coping with turbulent supply and production
conditions also enabled managers/engineers to build expert power bases
to the relative exclusion of accountants.
Readability and Understandability: Different Measures of
the Textual Complexity of Accounting Narrative
Authors: Smith Malcolm , Taffler Richard
Published: July 2002

Adopts an empirical approach to demonstrate that a marked
difference exists between the terms “readability” and
“understandability”, suggesting that “reading
ease”, as measured by formulae like FLESCH and LIX based on word
and sentence complexity, conveys data which may be different to that
conveyed by tests of the understandability of the message. The CLOZE
method is used as a measure of understandability with audiences of
differing accounting sophistication to measure the predictability of the
narrative and to demonstrate inter‐group and inter‐formulae
distinctions. Analysis of the results suggests that readability and
understandability are different concepts and that standard setters
should pay more attention to “understandability” as a
desirable characteristic of accounting disclosures since there is a
danger that the intended messages are of a complexity beyond the
sophistication of the target audience.
Dismantling Financial Disclosure Regulations: Testing the
Stigler‐Benston Hypothesis
Authors: Okcabol Fahrettin , Tinker Tony
Published: July 2002

State regulation of capital markets in the US and the UK climaxed
soon after World War II. Thereafter, this “contested
terrain” has been the site of a series of intense conflicts and
struggles over the form and extent of regulation. Leading academic
protagonists include George Benston and the Nobel Laureate George
Stigler; both provided an intellectual spur for dismantling the
apparatus regulating national capital markets. In essence, these
theorists support market processes and oppose using the state′s
bureaucracy as a means of regulation. Surveys literature that critically
appraises Benston and Stigler′s work and provides an empirical test of a
number of hypotheses derivative of their work. Using evidence from court
filings and other sources previously unexamined in the accounting
literature, reveals significantly high levels of security law violations
among firms currently exempt from the Securities and Exchange Commission
(SEC) filing requirements – particularly where there is high
information asymmetry between stockholders and management and where
management are subject to profit pressures. Concludes that, in
circumstances where Stigler and Benston′s assumptions fail to hold,
market processes are ineffective in preventing securities law
violations.
Protecting against Detection: The Case of Auditors and
Fraud?
Authors: Humphrey Christopher , Turley Stuart , Moizer Peter
Published: July 2002

The auditor′s responsibility with respect to fraud has been one of
the issues which has been associated most persistently with questions
about the adequacy of audit performance. Examines the way in which the
position of the accountancy profession in Britain on this subject
developed during the 1980s – a period of considerable professional
activity with respect to the issue of the auditor and fraud. While the
profession has been persuaded to accept additional responsibilities
concerning the reporting of detected fraud, it is argued that no such
development has occurred with respect to the auditor′s responsibilities
concerning fraud detection. The current nature of the auditor′s duties
regarding fraud detection is seen as contestable. While further
government action may force the profession to assume additional
responsibilities in this respect, any such developments are seen as
needing more detailed investigation of the precise capacities of audit
practice in detecting (particularly management) fraud.
Investor Interests and Government Accounting Disclosure
Authors: Giroux Gary , Deis Donald
Published: July 2002

Analyses disclosure levels from annual reports and budgets from US
municipalities, based on the expected incentives of municipal bond
investors. Disclosure levels for both budgets and annual reports are
variable, suggesting that the quality of disclosures may be based on key
actor incentives. Results suggest that annual report disclosures
(especially those found in the statistical section) are responsive to
investor incentives, while little relation is found between investor
needs and budget disclosure. This suggests that annual report
information which is historically based is responsive primarily to
investor needs.
Self‐regulation in the Public Accounting Profession: The
Structural Response of the Large Public Accounting Firms to a Changing
Environment
Authors: Baker C. Richard
Published: July 2002

Focuses on large, international public accounting firms and the
manner in which these firms attempt to manage a changing environment and
defend against threats to the self‐regulation of public accounting.
Investigates the strategies and responses of these large firms to the
challenges of a changing environment, and questions whether such
strategies and responses will be effective in the future in maintaining
the self‐regulation of public accounting. In addition, discusses why
traditional accounting and auditing research methods have been unable to
reveal and investigate the complexities of the environment in which the
large firms operate. Suggests the use of alternative research methods
(i.e. qualitative methods) in order to address relevant research
questions more effectively. Comprises four sections. The first section
discusses the significance of the large accounting firms as an area of
critical inquiry and summarizes threats to continued self‐regulation.
The second section discusses the concept of structure and the
investigation of structure through qualitative research methods. The
second section also discusses the strategies that the large firms have
developed to achieve success. The third section discusses why the
strategies may not be successful in the future. The fourth section
provides a summary and discusses implications for research in accounting
and auditing.
Changing Notions of Accountability: A Social Policy View
Authors: Fowles A.J.
Published: July 2002

The notion of accountability in social policy has changed to
reflect changes in the UK public sector. In the 1960s and 1970s,
professional accountability was seen as compatible with the development
of the welfare state. Accountability was in fact rarely discussed but
this changed as ideas about consumerism and citizen participation took
hold. Accountability to service users became accepted, albeit briefly.
The growth of systems of financial control and cash limiting of public
sector services have led to demands for greater accountability to
central government. Considers the growth of these views and the parallel
development of managerialism within organizations in the context of the
police and the probation service.
Accounting in Churches: A Research Framework and Agenda
Authors: Booth Peter
Published: July 2002

Argues that there is a significant lacuna in the accounting
literature resulting from our lack of knowledge of how and why
accounting is used in churches as one form of religious organization.
After reviewing the limited extant accounting literature, proposes a
skeletal research framework for addressing this lacuna. Following
parallel themes in the organizations studies′ literature, this framework
emphasizes the importance of three analytic dimensions: the centrality
of religious beliefs to action in churches and a general tendency of
such beliefs to act as a form of resistance to accounting; the role of
organizational members and occupational groups, such as the clergy and
accountants, in the construction and opposition of such processes of
resistance; and the impacts of two conditions of possibility, membership
size and the availability of financial resources, on the development of
these relationships. Concludes with some initial suggestions for a
research agenda suggested by the proposed framework, and a consideration
of the potential applicability of such theorizing for our understanding
of accounting as a situated practice both in other forms of religious
organizations and organizations more generally.
Better Informed Judgements:Resource Management in the NHS
Authors: Rea David M.
Published: July 2002

The Resource Management Initiative (RMI) is a central ingredient in plans to instil market‐based relationships in health care and medicine. However, these plans have not benefited from any adequate assessment of “resource management”. Demonstrates how earlier experience with resource management provides little guidance as to how it might be made to work. While resource management implies that measures of cost and activity were to be related to each other, its purposes are confused and confusing. While seemingly offering a variety of advantages, resource management is characterized by struggles and negotiations over its operational substance. Moreover, the initiative failed to resolve crucial issues over how to account for activities. Experience of tackling these issues as market‐based relationships came into effect during 1992‐3 demonstrates that resource management provides limited assistance to managers of the service.
The Contemporary Discourse on Health Care Cost: Conflicting Meanings and Meaningful Conflicts
Authors: Arnold Patricia J. , Davis Hammond Theresa , Oakes Leslie S.
Published: July 2002

Discussion of health care costs has expanded beyond the technical
domains of accountancy and entered the realms of public discourse.
Analyses this discourse through an examination of all the stories
published in The New York Times between 1 April 1992 and 1 May 1993
which contained the phrase “health care costs”. Describes the current
discourse and examines how antagonostic social interests strive to
inscribe the concept of health care cost with conflicting meanings and
ideological accents.
Social Disclosure and the Individual Investor
Authors: Epstein Marc J. , Freedman Martin
Published: July 2002

The demand for social information by individual investors is supported
by the survey reported in this study. Based on the results of the 1991
survey on the usefulness of annual reports to corporate shareholders,
there appears to be a strong demand for information about product safety
and quality, and about the company′s environmental activities.
Furthermore, a majority of the shareholders surveyed also want the
company to report on corporate ethics, employee relations and community
involvement. Since there appears to be a strong demand for social
information by shareholders, serious consideration should be given to
requiring certain social disclosures in annual reports. Furthermore, a
large minority of those surveyed would like these disclosures to be
audited. It may be in the interest of the auditing profession actively
to support those areas of social disclosure that it feels comfortable
auditing and to develop the skills to provide such audits. If not, the
profession may find itself in the position of being required to attest
to something for which it has no expertise.
The selling of ethics
Authors: Kleinberg Neimark Marilyn
Published: July 2002

Critically examines the ways in which the boundaries of business ethics are being established within business schools, consulting firms and corporations. Contrasts this official discourse on ethics with an alternative, more socially informed, and potentially disruptive approach to the ethics of business.
The professionalization of accountancy
Authors: Lee Tom
Published: July 2002

Reviews the history of the early development of the accountancy profession in the UK and the USA and describes the organization of professional accountancy bodies in both countries, concentrating particularly on events in the post‐formation period. Identifies the persistent struggle of UK and US accountants with the conflicting phenomena of economic self‐interest and public duty. Shows how professional accountancy in the UK and the USA evolved from internalized disputes to externalized defences of the professional mission. This evolution caused the actions of UK and US accountants to be scrutinized increasingly in public. Researched evidence of recent institutional reaction to such scrutiny is consistent with earlier behaviour associated with formation events. The economic self‐interest of accounting professionals appears continuously to have motivated their actions to protect the public interest.
Critical and interpretive histories: insights into accounting’s present and future through its past
Authors: Carnegie Garry D. , Napier Christopher J.
Published: July 2002

Accounting history has a long tradition, but in recent years it has expanded its interests and approaches. Early literature of accounting history that sought to glorify the practice of accounting and the status of accountants has been supplemented first by a more utilitarian approach viewing the past as a “database” for enhancing understanding of contemporary practice and for identifying past accounting solutions that might be relevant to current problems, and then by a more critical approach, which seeks to understand accounting’s past through the perspective of a range of social and political theories. A tension has developed between those historians whose first loyalty is to the archive and those who look primarily to theory to inform their historical investigations. As accounting history matures, open debate between practitioners of different modes of history making can only be beneficial, not only to the development of the discipline, but also towards our own self‐understandings as accountants, including the impact we have on organizational and social functioning. Suggests that accounting history without a firm archival base is likely to lose direction, but that our notion of what constitutes the archive, and our ways of communicating, explicating and interpreting the archive, should not be taken as fixed. To illustrate this, examines a number of approaches to the writing of accounting history where recent research has begun to demonstrate a critical and interpretive tendency, and suggests directions in which this research might develop as accounting and its history enters the twenty‐first century.
The development of accounting in mid‐nineteenth century Britain: a non‐disciplinary view
Authors: Boyns Trevor , Edwards John Richard
Published: July 2002

Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an examination of the manuscript records of the Dowlais Iron Company. Determines that, at Dowlais, in the mid‐nineteenth century, the accounting system was used for administrative co‐ordination and managerial decision‐making purposes, but does not appear to have been used for purposes of labour discipline, even though this was a matter of concern. Suggests that the Dowlais management, through the use of other methods to counter indiscipline, was able to develop and utilize the accounting system in other ways; also suggests that accounting in Britain may have developed somewhat differently from that in the USA. Suggests that future research into the history of accounting needs to examine the possibility of separate development paths resulting from varying socio‐economic contexts in different countries.
Methodological themes
Authors: Humphrey Christopher , Scapens Robert W.
Published: July 2002

Provides a response to the various calls which have been made by accounting researchers for detailed case studies of accounting practice. Provides a methodological study rather than a detailed case study. Aims to reposition the role of case studies in the continuing generation of alternative perspectives on accounting practice. Explores the dynamics of the interaction between theory and observation. Argues that there is a need for case‐based accounting researchers to become more directly involved in conversations concerning theories of the organizational and social functioning of accounting. Expresses the belief that accounting case studies can do more than “illustrate” particular social theories and that they have the potential to play a broader role in the development of accounting theory. Concludes that to secure such potential, accounting researchers should be, and in a post‐modern world can be, free to make use of existing theories, metaphors and prior case studies in a less constrained way than has hitherto been considered appropriate.
Theories for theorists or theories for practice? Liberating academic accounting research?
Authors: Llewellyn Sue
Published: July 2002

Concurs with much of Humphrey and Scapens’ opinions about promoting eclecticism in theory, but takes issues with points made about the nature of theory. Asserts that they fail to build on the “conditions of possibility” inherent in practice by their rejection of realism. Looks at the use of accounting in the public sector, and the apparent paradoxes found by Humphrey and Scapens, using the NHS as a case example. Concludes that liberating accounting should look beyond the eclectic use of social theories towards more practical interventions.
Methodological themes
Authors: Jones Michael John
Published: July 2002

The cloze procedure has been seen by accounting researchers as a useful tool for investigating the communicative effectiveness of accounting narratives. Compared with text‐based readability measures, such as the Flesch test, the cloze procedure has often been viewed as an alternative and superior method of measuring understandability. Provides a critical review of the accounting and educational cloze‐based literature. In particular, questions the validity of the cloze procedure, the cloze procedure’s measurement of understandability, and the correctness of the criterion reference scores traditionally used to interpret cloze scores. Concludes that these legitimate concerns about the cloze procedure must be taken into account when the results of cloze‐based accounting research studies are evaluated. Repeats calls for further research to establish the validity of the cloze procedure in the accounting domain and to support the results of existing studies.
The power of accounting: reflecting on water privatization?
Authors: Shaoul Jean
Published: July 2002

The water industry was one of a number of publicly owned enterprises and assets which were privatized during the 1980s in the UK. The Government justified its privatization programme on a number of grounds. In particular, it claimed that privatization would improve industrial performance by subjecting the nationalized industries to the discipline of the market, and so would yield benefits, via greater efficiency, to the industry, customers and the nation. Examines first the extent to which an accounting model and the financial numbers in the annual reports and accounts can be used to substantiate Government claims, and describe and explain the outcomes. Assesses whether accounting can assume a constructive and emancipatory role, by challenging existing problem diagnosis ‐ public sector inefficiency ‐ and posing alternative questions and solutions. Shows that the financial evidence does not substantiate the Government’s claims. Finds that greater efficiency, meaning lower costs relative to output, did not occur. Significant increases in efficiency had occurred prior to privatization, leaving little room to improve efficiency without jeopardizing levels of service and future service provision. The distribution of the surplus, which is publicly seen as a conflict between consumers and shareholders, is in fact much wider than this. Argues that the surplus has been so distributed that it has not only substantially benefited the shareholders at the expense of other stakeholders, but also has created the conditions whereby the other stakeholders will be disadvantaged in the future. Concludes that the real beneficiaries were largely invisible in the Government’s case for privatization.
Accountability for environmental performance of the Australian Commonwealth public sector
Authors: Burritt Roger L , Welch Stephen
Published: July 2002

Takes an exploratory approach to the development of an accountability framework for environmental performance of the Australian Commonwealth public sector. Explains that the aim of the environmental performance accountability framework is for the various stakeholders to understand the actions of Commonwealth public sector organizations and consequences of those actions for ecological systems; to become familiar with the trends and changes in trends in public sector environmental performance; and to place stakeholders in a position to promote change when performance is not acceptable. Examines three interrelated strands of literature. Identifies key institutional stakeholders in the Commonwealth public sector. Synthesizes the literature related to public sector transformation, and reviews the flourishing literature on environmental accounting and reporting, and links it to the concept of environmental accountability. Drawing on this literature, explores interrelationships between three characteristics of environmental performance at the federal level in the Australian public sector: criticality of natural capital; information uncertainty; and regulatory response. Examines environmental accountability dimensions of each of these characteristics. Concludes by making three policy recommendations: first, measurement of environmental performance should focus on criticality of natural capital and informational uncertainty as bounded by the precautionary principle; second, the measures of criticality of natural capital and informational uncertainty should determine the extent of direct accountability to parliament for each public sector organization’s environmental performance; and, finally, a third party attestation of reported information is needed. Also makes some suggestions for extending this exploratory research.
Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
Authors: Buhr Nola
Published: July 2002

This paper examines the relationship between environmental performance, legislation and annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over a period from 1964 to 1991. Legitimacy theory and political economy theory are used to evaluate the disclosure. Two key questions are addressed: How did the corporation respond to changing government regulations for sulphur dioxide abatement? and How did the corporation choose to present these abatement activities in its annual reports? These questions are examined through the methodologies of historiography, interviews and content analysis. Falconbridge has always been in compliance with SO2 regulations (albeit with a government extension in the late 1970s) and has consistently provided disclosure discussing the technological aspects of sulphur dioxide abatement. While political economy theory has explanatory power, legitimacy theory offers a more compelling explanation.
Perceptions of messages conveyed by review and audit reports
Authors: Gay Grant , Schelluch Peter , Baines Annette
Published: July 2002

This study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has been expressed about the ability of different groups to differentiate between the level of assurance provided by these engagements. All groups perceived that review reports provided less assurance than audit reports. Users placed less responsibility on the auditor with a review, whilst preparers did not perceive any difference in the auditor’s responsibility. Preparers and users placed a greater responsibility on management than did auditors, for maintaining internal control and accounting records. Auditors had stronger beliefs concerning reliability of the financial information with both reports, reflecting the scepticism of users and preparers and a need for auditors to improve their performance if auditing is to achieve its social function. Auditors also need to improve communication of the level of assurance provided and extent of work performed, and perceptions of auditor independence. The profession’s response to expectation gap issues has been largely defensive. This paper indicates a constructive and proactive approach is needed.
Assessing the impact of “liberalisation” on auditor behaviour
Authors: Caramanis Constantinos V.
Published: July 2002

This paper employs a qualitative approach to assess the impact which the “liberalisation” of the Greek auditing profession in 1992 may have had on auditor behaviour. The “liberalisation” was introduced by legislation and was the result of a long and intense intra‐professional conflict between a group of indigenous auditors and international accounting firms. Overall, the paper illuminates the deeply political and self‐interested nature of the Greek auditing profession and its socially constructed and contextually dependent character. The results also indicate that following the “liberalisation”, auditors gave significantly less emphasis to functions relating to: being independent; publicly communicating audit findings; protecting the interests of external stakeholders, and presenting “true and fair” financial statements. In contrast, auditors placed significantly more emphasis on providing management advisory services to audit clients. The significant changes in auditor behaviour are linked to the economic dependence of auditors on audited companies which resulted from the audit reform. These findings appear to question the received wisdom underpinning the internationally prevalent move towards privatisation and deregulation of statutory audit services. Finally, the paper has important methodological implications as it demonstrates the limitations of quantitative techniques vis‐à‐vis qualitative approaches to accounting research in politically charged contexts.
Seeing the wood for the trees
Authors: Bebbington Jan , Gray Rob , Owen David
Published: July 2002

Social and environmental issues have become a central part of the academic accounting subject field. Examines the range of papers in this area at the APIRA conference. Indicates some of the pitfalls – empiricism, theoretical awareness, relevance to practice, communication between academics – which need dealing with if the subject area is to grow with real strength.
APIRA 98 in Osaka: reflections through accounting history
Authors: Okano Hiroshi
Published: July 2002

Explores the papers presented at the APIRA 1998 conference which explored accounting history.
Shareholder and stakeholder value in corporate downsizing – The case of United Technologies Corporation
Authors: Barsky Noah P. , Hussein Mohamed E. , Jablonsky Stephen F.
Published: July 2002

In recent years, many corporations have initiated downsizing programs to eliminate jobs, close facilities and withdraw from major lines of business. These initiatives have been justified in the name of creating “lean and efficient” organizations. In many cases, top management is rewarded with large bonus compensation packages. Such rewards are considered to be consistent with the goal of maximizing shareholder value. We compare stakeholder and shareholder value models of management accountability to gain insights into the broader economic and societal consequences of the current financial reporting model. Specifically, we examine downsizing at United Technologies Corporation to demonstrate how current financial reporting practices privilege shareholder/management interests over other stakeholders and favor actions that may result in detrimental effects to corporate stakeholders and society at large. This paper extends extant research by providing a concrete example of how “generally‐accepted” financial reports may be used to analyze economic events (like corporate downsizing) through multiple perspectives.
The “doctor‐customer” relationship: Hippocrates in the modern marketplace
Authors: Mulhall Kevin J. , Ahmed Aftab , Masterson Eric
Published: July 2002

We performed a consecutive survey of 100 people presenting to a hospital injury clinic to ascertain their attitude to terminology currently used to describe them in our own institution and in the international literature. The results of this demonstrated that the subjects significantly preferred the traditional assignation “patient” rather than terms such as client or customer. This finding reflects the need to remember peoples’ attitudes and expectations from their consultation with their doctor. Although business models undoubtedly help in the provision of an efficient health care service, remaining at the centre of this encounter is a doctor‐patient relationship that involves a more complex interaction than simply a market transaction.
Converging Implementation Strategies in Commercial TQM Initiatives:
Authors: Joss Richard
Published: July 2002

Reports on progress in the implementation of quality improvement
initiatives, which was tracked over three years at Post Office Counters
and Thames Water Utilities as part of a wider evaluation of Total
Quality Management (TQM) pilot projects in the NHS. Although the two
companies chose very different approaches to quality improvement,
tracking shows that there has been progressive convergence over the
period of the research. The results suggest that in spite of major
differences in cultures, structures, processes and customer bases, all
organizations may, in the end, have to implement similar changes to
secure continuous improvement within a TQM framework. This has
implications for implementing TQM in the National Health Service.
Service Protocols
Authors: Greig Joy I.
Published: July 2002

Describes a method to assist in the achievement of Patient Charter
standards. Service Protocols are multi‐disciplinary in their approach
and can be used as a one‐off approach or in conjunction with other
quality assurance methods. Gives an example of a Service Protocol
applied to an out‐patient department and discusses the benefits of the
method for this and other services.
Medical Audit and the Role of the Facilitator
Authors: Carroll Liz , Thirlwall Mike , Wilson Alison
Published: July 2002

Describes how the Buckinghamshire Medical Audit Advisory Group have
approached the introduction of medical audit in primary care. Outlines
how the original facilitator model, which proved so successful in
encouraging initiatives in coronary heart disease prevention, is now
being used to encourage and promote quality initiatives using medical
audit techniques. Explores use of the audit cycle and emphasizes the
importance of teamwork in enabling change to occur. Outlines the
special personal and professional skills required to work in the
increasingly complex and dynamic arena of primary care, with a
description of how the National Facilitator Development Project has
taken on board these educational needs.