bluuebunny/crossref_metadata_2025 huggingface dataset:
Towards an Enhanced Community Service Obligation Process
Authors: Gunness Ralph
Published: July 2002

Governments have overspent. In recent times the drive for economic
recovery partly brought about by this overspending has seen governments
screening entire portfolios of expenditure to see what they can reduce
or terminate. The review process concerns the identification of goods
and services which are essential to the community and on which there is
an obligation for the government to fund these projects. These goods and
services have been labelled Community Service Obligations (CSOs). Valid
CSOs are being examined for funding while non‐valid CSOs are being
examined for their potential as candidates for funding termination.
Although the principles of Community Service Obligations (CSOs) have
been widely applied within various public sector organizations, there is
a diversity of definition and application. This can be attributed, at
least in part, to historical evolution. However, with a more formal
approach to the role and funding of CSOs, it is apparent that there is a
diversity of perception from government to government as to how CSOs are
identified and funded. This diversity is explored and compared to the
proposed CSO criteria currently being examined by the Queensland
Government Treasury. These definitions and guidelines in practice are
not wrong but produce some distortions brought about by applying limited
criteria in the CSO identification and implementation process. These
limitations are discussed with reference to case studies drawn from the
organizational structure of the Queensland Department of Primary
Industries and from elsewhere. Focuses in particular on how the process
of developing operational strategies can be limited in some instances by
the exclusion from, or at least minimal input from, either the community
or the line department involved. By taking the goals of equity, merit,
effectiveness and efficiency of delivery of CSO products and services in
Queensland, an improved process is proposed.
Satisfaction, Loyalty and Reputation as Indicators of Customer
Orientation in the Public Sector
Authors: Wallin Andreassen Tor
Published: July 2002

With public services operating as monopolies, dissatisfied users
cannot exit from the relation without changing patronage. Apart from
exit from the region, voicing their dissatisfaction in order to
influence the service offer becomes the only alternative. Industries and
companies may be classified as customer oriented if they market
differentiated products and services reflecting heterogeneous customer
preferences. Customer satisfaction is influenced by expectations and
perceived service quality. Degree of customer satisfaction and loyalty
consequently becomes an indication of customer orientation. Reports on
an empirical study of 100 business executives′ degree of satisfaction
with local governments′ services in the capital of Norway. Loyalty,
defined as willingness to maintain present location of business, is
believed to be influenced by satisfaction. The results from the study
confirm low satisfaction scores. However, support for positive
correlation between satisfaction and loyalty was not found. Reputation
correlated with loyalty and satisfaction. Improvements in customers′
perception of service quality, government′s reputation and professional
handling of customer voice, will influence customer satisfaction and
loyalty. Improving service quality as perceived by the users through the
differentiating of the offer, and improving reputation, are the
managerial implications of this study in order for government to improve
its performance, i.e. increased user satisfaction and loyalty.
New Developments in Performance Measures of Public Programmes
Authors: Faucett Allen , Kleiner Brian H.
Published: July 2002

Headlines on all levels of government speak of the pending crisis
in public sector services: expect to pay more for less. Budget deficit,
once only a concern of the federal level, is a worry in state capitals
and municipalities. Additionally, an ever‐looming question at this time
of economic reality is: are we getting all the government for which we
are paying? This discussion of new developments in performance measures
of public programmes covers the causes for the increased concern for
public sector productivity. Gives examples of performance measures
attempted on the state and local levels. Also analyses a method to
compute efficient versus inefficient performance. Lastly, in an effort
to introduce competition and force performance measurement, there is a
move to convert many services to private sector contractors. Even public
school children would be allowed to choose between public or private
instruction if the “choice” initiative gains steam and
becomes law. The key to this challenge to the public sector is
meaningful measurements of performance and taking appropriate action.
Party Politics and Spending Decisions in Local Authorities
Authors: Ibrahim M.M.
Published: July 2002

Attempts to answer the question “Does politics make any
difference?” by comparing the total spending of local authorities
under three types of political control over seven years. Considers
statistical data for a seven‐year period in the light of party‐political
manifesto undertakings over spending on services. ANOVA and t
‐test statistical analyses are applied to data on a sample of 15 local
authorities, divided equally into Labour, Conservative and
“hung” councils, to assess differences between their per
capita spending. The results support the view that political ideologies
play a significant role in local authority spending decisions.
Institution Development and the Notion of Sustainability
Authors: McGill Ronald
Published: July 2002

Institutional development (ID) can be an elusive concept when
attempts to analyse it are made. The notion of sustainability is even
more intangible, save for the fact that the results of any ID should be
able to continue after the external or technical assistance is
withdrawn. Attempts to define both ID and sustainability and reviews the
case of establishing an urban management system. Addresses its
performance and sustainability and presents a method of quantifying the
analysis of sustainability, using the case material. The method is
dominated by the client′s self‐assessment. The role of the expert is to
offer a quantified structure for that assessment.
Strategic options for state road transport undertakings in India
Authors: Vijayaraghavan T.A.S.
Published: July 2002

State road transport undertakings (SRTUs) in India presently
operate around 110,000 passenger buses with a total investment of about
Rs60 billion. Criticism of SRTUs has become more transparent with the
recent policy changes. One of the major criticisms is that they are, by
and large, operations‐oriented rather than strategy‐oriented. Attempts
to assess the present strategic position of the SRTUs through an
elaborate SWOT analysis and to chalk out the strategic options for them
in the present emerging environment of changing needs and attitudes. The
diagnosis shows that the SRTUs in India are not really competing well in
an industry which is becoming more and more unstable. Suggests
competitive types of strategies emphasizing the importance of service
marketing approach.
The efficacy of information systems in the public sector
Authors: Hackney Raymond A. , McBride Neil K.
Published: July 2002

In recent years local authorities and hospitals within the UK have
been subjected to substantial change, which has resulted in an explosion
in the use of information systems (IS). IS managers, personnel and
executives within local authorities and hospitals were interviewed in
order to determine the effect of context and culture on the take‐up of
IS. Context was considered at an external and internal level. Cultural
issues were particularly important in the take‐up of IS. In both local
authorities and hospitals the IT culture clashed with the subcultures it
was supporting. Highlights three issues: the cultural decentralization
of IS, which resulted in an unplanned proliferation of disparate
systems; the over‐emphasis on operational systems by the IS function to
the detriment of management information systems; and the reinforcing of
barriers between subcultures through incompatible IS. Suggests that IS
departments within the public sector need to be proactive in their
support of subcultures and to enrol them in a common goal of the
provision of integrated IS within the organization.
State control and performance evaluation
Authors: Cheung Liu Kin
Published: July 2002

Attempts to draw a picture on the current practices of performance
evaluation of state‐owned enterprises in China by using a case study in
Shanghai. Finds that aggregate firm performance was mainly evaluated
through the extent of fulfilment of the terms of a contract between the
Government and the enterprise concerned. Although the contract is
legally binding, it is difficult to sue the Government for
non‐performance, because contract terms are loose and the Government,
being the superior authority, can easily replace the enterprise
management. However, non‐fulfilment of the contract terms on the part of
the enterprise did not lead to severe penalties and the rewards were
insufficient to have motivational effects. Overall, the evaluation
system could be seen as part of the policy of gradualism towards freeing
firms, The loose contract terms and the changing economic environment
make this system ineffective. Recommends further relaxation of state
control over the enterprises for improvement of the effectiveness of the
performance evaluation system.
Accountability and the accounting regime in the public sector
Authors: Mellett Howard , Williams Jan
Published: July 2002

In the UK, the Government is keen to introduce private sector procedures into the public sector. The latest stage of this process has been to suggest the adoption of accruals accounting by those parts of the public sector where it is not already operated. This approach to accounting was introduced into the NHS as part of the reforms which implemented a quasi‐market to match the demands of purchasers of health care with its providers. Outlines the assumptions which underlie accruals accounting and considers whether the environment created for NHS Trusts is sufficiently like that of the private sector to justify its use. Shows that the initial ideas of the extent to which Trusts could mimic private sector organizations have not been fulfilled in practice, and concludes that it is not possible to justify the use of accruals accounting in the public sector simply on the grounds that as it is the technique used in the private sector it must be superior to the available alternatives.
Implications of total quality management in federal services: the US experience
Authors: Lin Binshan , Ogunyemi Francine
Published: July 2002

Examines the renewed interest in implementation of total quality management (TQM) in federal government services. In particular analyses the concept of customer service in the Federal Government and how it is perceived. Details three common misunderstandings which drive the development and propagation of myths about TQM in federal service operations. Concludes by outlining the basic requirements for implementing TQM and some advances already made, including how work by a National Performance Review Team has led to the formation of a partnership between the US Department of Agriculture’s agencies and customers to improve service quality.
Telematics and community governance: issues for policy and practice
Authors: Horrocks Ivan , Bellamy Christine
Published: July 2002

The changing processes and practices of governing have led to the emergence of an increasingly complex environment in which a plethora of organizations and agencies can be involved in the governance of local communities. The successful forging of these systems of community governance depends on the capacity of the actors within the system to develop and manage complex and flexible networks of relationships. Telematics ‐ the integrated use of information and communication technologies ‐ are increasingly recognized as fundamental to the development and maintenance of these systems and networks. Approaching the subject from a local authority perspective, explores how the formation, maintenance and management of the organizational and political networks involved in community governance can be facilitated by telematics. Discusses some of the most important policy issues which emerge.
Primary care information technology within the NHS
Authors: Hackney Ray , Dhillon Gurpreet , McBride Neil
Published: July 2002

The planning and implementation of electronic information systems and technology (IS/IT) following the National Health Service (NHS) reforms in the UK are both widespread and significant. Considers these new organizational arrangements, for primary care general practitioners (GPs), to aid decisions for the referral of patients to hospital specialists. The proposals, through an analyses of the concept of markets and hierarchies, may result in an alternative and better referral experience for those patients who express a preference. Presents an overview of the reforms and notes the subsequent impact of IS/IT as a facilitator for changing the structure of primary care within the NHS. Argues that, if primary care physicians adopt a more appropriate management of IS/IT and are proactive in its application, then the outcome will produce more patient choice, less non‐attendance and consequently improved health care provision.
Democratic decentralization and central/provincial/local relations in South Africa
Authors: Reddy P.S. , Sabelo T.
Published: July 2002

Local government is the second or third tier of government deliberately created to bring government to the grassroots population, as well as give its members a sense of involvement in the political process that controls their daily lives. Decentralization is a natural indispensable counterpart to pluralistic democracy, i.e. it extends the work of democracy and fulfils democratic aspirations. Consequently, any political reform aimed at democratizing institutions, will only be effective if it is accompanied by far‐reaching administrative reforms which effectively redistribute power. In South Africa’s political circumstances as a country of almost 40 million, constituted of heterogeneous cultural and political groups, the need for effective decentralized democratic local government as a vehicle for development and national integration is imperative. The current interim constitution reflects a certain degree of decentralization. It exhibits a highly visible effort and a bold move towards full autonomy. The country currently has nine provinces and approximately 700 transitional non‐racial local authorities. The November 1995 and May/June 1996 local government elections was a watershed in political history and was the last chapter in the democratization of the South African State. The relationship between central, provisional and local authorities has been debated and the view is that elected officials must wield real power and the State wishes to protect local government. Details powers, functions and structures of local government will be defined in terms of provincial legislation. However, although local governments are creatures of provincial legislation and provisional government will exercise control over them, they will still have a reasonable amount of autonomy. The process has therefore been underway to determine the constitutional and legal position of local government in relation to central and provincial government. An important issue was the possible devolution of powers and functions to local government. The State is nurturing a co‐operative system where measures to harmonize relations between central, provincial and local governments are encouraged and promoted. The new South African State as defined by the new Constitution will be highly centralized as provincial power over local government is limited. Central government’s legislative competence over local government is strengthened as the former must determine the appropriate fiscal powers and functions of each category of local government. However, the final analysis, the purpose of the Constitution should not be forgotten. It is intended to define the basic rules in terms of which the country should be governed. The Constitution proposes the idea of recognizing distinct “spheres” of government as opposed to “levels” of government. The implication of this is that one tier of government is not inferior to the other. Each sphere of government is given definite responsibilities on which the other spheres are not allowed to encroach.
Managerialism and the British GP: the GP as manager and as managed
Authors: Warwicker Teresa
Published: July 2002

The focus of the paper is on the relationship between General Practitioners (GPs) and central government. This relationship dates from the introduction of national health insurance in the UK. From the outset it had an impact on GPs’ medical role, their professional status and income. The structure created in 1911 meant that GPs operated as franchisees and, notwithstanding Labour’s policy objective of creating a salaried service, this role continued, effectively unchanged, after the creation of the National Health Service (NHS) in 1948. General Practice was also the poor relation in contrast to hospital medicine, a feature intensified by the priorities of the NHS. These forces meant that GPs had a dual role: that of clinician and gatekeeper to specialist hospital services, a role in which they exercised substantial clinical freedom: and running a small business, a feature which was exaggerated by the absence of grant aid to improve premises prior to the Family Doctor Charter of 1965. This structural relationship has been progressively transformed by changes in the 1980s and 1990s. On the one hand the emphasis on cost control has seen central government attempting to combine a financial with a clinical gatekeeping role. The crucial change in this respect is the creation of GP fundholding which, in turn, could be seen to have implications for the subordinate status of GPs within the medical profession. However, this has been combined with trends to greater measures of control over GPs. Of central importance in this respect were the changes introduced by the 1990 GP contract. The contract involved an attempt to substantially reduce clinical autonomy by building in much more detailed contractual duties with respect for example, to health promotion activities. This was combined with the use of financial incentives to reach, for example, immunization targets. Control over clinical autonomy has also involved constraints over prescribing and the shift from Family Practitioner Committees to Family Health Service Authorities. The rationale for this shift is the move from an administrative to a managerial body, acting as the agent of central government in enforcing the contract and imposing financial norms. GPs are thus to be made managerially accountable. The paper analyses the place of general practitioners in central government’s approach to health strategy and examines the tensions generated by the combination of conferring new powers on GPs and increasing controls over them. These tensions are related to current disputes over out‐of‐hours working and attempts by GPs to redefine a “core of service” approach to their job. The ambiguities of reliance on professionals combined with the desire to exert greater controls is traced in the recent policy statement by the Secretary of State Primary Care: The Future (1996). The paper thus aims to contribute to the critical discussion of the impact of central government managerialist initiative on key professional groups in the welfare state.
Non‐élite employees’ perceptions of organizational change in English local government
Authors: Asquith Andy
Published: July 2002

This paper deals with the management of complex environmental turbulence and organizational change in English local government. Research has been conducted to assess the perceptions of the strategic élites, chief executives and chief officers, to these change processes. However, no work had been undertaken to assess the extent of support and ownership amongst non‐élite actors, the middle managers and street‐level operatives, in English local authorities towards these élite change strategies. This paper identifies that different management styles do impact upon the roles of these non‐élites in a number of distinct ways. It provides evidence that one of the management styles is more appropriate than the others identified in the paper in terms of effecting successful change management.
Behavioural and causal influences on individual managerial effectiveness in the Ghanaian public sector
Authors: Analoui Farhad
Published: July 2002

The last few decades have been notable for the considerable attention which managers and their effectiveness have received. However, despite copious writing and concern for this illusive organizational phenomenon, mostly in the developed world, still a great deal of confusion and concern surrounds the subject. Recently, however, attention has been drawn to the importance of the role of the public sector, particularly its senior managers and executives, towards the realization of the growth and development of the developing world. This paper is based on the findings of a research project which was funded by the Economic and Social Committee for Overseas Research (ESCOR), and The Department of International Development, and which has been carried out in the Ministry of Environment and Science and Technology, in Ghana. The study has aimed to identify the causal and behavioural influences which determine the managerial effectiveness of senior managers in the public sector. The results point to the presence of clusters of factors which constitute “parameters” of effectiveness at work. These include the managers’ “perception”, “awareness”, “competency skills”, “needs” and “motivation” and the inherent “constraints and demands” which determine senior managers’ effectiveness. It is concluded that a better understanding of the subject requires attention being paid to the managers’ “choice” and their “meaningful actions”, within an open system context.
Evaluating the change in social work organization
Authors: Greca Rainer
Published: July 2002

Describes the reorganization of social services in Munich, Germany, from 1992 to 1996. A model of co‐operation between different providers of public services was introduced. Its use was confirmed in 1997.
The impact of strategic procurement in the UK government sector
Authors: Quayle Michael
Published: July 2002

The impact of strategic procurement is driven by the contribution of the function to overall corporate performance and its interface relationships. The actual impact on corporate performance in the UK government sector has been neither empirically substantiated nor rigorously examined. This paper provides empirical evidence that much progress has been achieved in strategic procurement in government and suggests areas for continuous improvement.
Managing strategy in local government
Authors: Worrall Les , Collinge Chris , Bill Tony
Published: July 2002

Explains the process of strategic management based on the existing literature and fits these concepts within the domain of local government. Develops a tentative model of the development of a strategic process for local government and reviews aspects of current practice. The desire to be more strategic increases as resources get tighter and politicians insist that priorities are met.
The process of change related to health policy shift: reforming a health care system
Authors: Casebeer Ann L. , Hannah Kathryn J.
Published: July 2002

Efforts of governments to adjust the responsiveness and efficiency of their health care systems are evident across the globe. In the seemingly constant search for solutions providing both better health outcomes and manageable costs, the directions and designs for change are neither consistent nor well studied. Opportunities for shared learning concerning what strategies for transforming health care systems lead to effective and sustainable change are being missed. There is an urgent need to study and understand the processes of change initiated by health policy shifts aimed at controlling health care costs, altering health service delivery and influencing outcomes of health care. In partial response to this need, research was initiated to study health policy transition within the Western Canadian province of Alberta. The primary objective of this research was: to identify, describe, compare and contrast the processes of change adopted and implemented in a variety of health authorities as a result of health policy shift. Change processes initiated by a specific health policy shift (the restructuring of Alberta’s health care system) were explored from the perspective of the change agents (individuals managing the health system reforms) in order to discover indicators of effective change and to identify questions for further consideration and testing in relation to change process related to health policy shift. This qualitative exploratory study coincided with real time alteration to the health system via legislated health policy shift. Findings relate changes in the structure, process and outcome of the health policy transition. Additionally, a number of questions linked to the reported findings are highlighted to encourage additional and continuing efforts to improve understanding of change process related to health policy shift.
Performance management for participatory democracy: thoughts on the transformation process in South African local government
Authors: Curtis Donald
Published: July 2002

The White Paper on Local Government in South Africa signals the intention to establish a performance management system for the sector. This paper suggests that current approaches to performance management, as used, for instance, in the UK public sector, would need substantial revision to be supportive of effective municipal development in South Africa. There is a need for low cost systems that fit the capabilities of the administrations that exist in many municipalities. A focus upon how municipalities manage their governance role would in the end be the best way of ensuring that liveable communities as well as improved services are created in the towns and rural areas of South Africa. The paper provides some ideas on the design of such a performance management or enhancement system. Its principal features would be that it is: based on mutual organisational learning and problem solving; using simple, indirect, low cost information gathering and dissemination techniques that are within the capabilities of existing leaders and officials; focused on processes in priority to outcomes.
Privatisation
Authors: Heracleous Loizos
Published: July 2002

This paper begins by describing the trends and drivers of privatisation, as well as the benefits derived from privatisation programmes. It then considers the ownership debate, i.e. whether superior performance of state‐owned enterprises (SOEs) can be achieved under state ownership. While empirical work shows that private ownership is associated with superior performance, the experience of Singapore is a clear example to the contrary. Singapore Telecom is described as a case where state ownership combined with several contextual factors has led to sustained world‐class performance, in spite of global trends such as deregulation and technological advancement which create turmoil and reduce profitability in the telecommunications industry. These contextual factors include a clear corporate strategy combined with an efficiency focus by Singapore Telecom, a long‐term national policy of infrastructure improvement as a strategic resource for national economic development, and a robust economic and regulatory environment. The implications of the Singapore experience are then discussed.
Performance measurement and accountability in Victorian local government
Authors: Kloot Louise
Published: July 2002

There is a a great deal of literature on performance measurement and accountability in government. Governments around the world have invested large amounts to develop performance measurement systems, the results of which are mediocre at best. There is also a growing recognition that financial performance measures alone measure only limited aspects of an organisation’s performance. To improve performance measurement systems and accountability to different stakeholders, non‐financial indicators have been developed for the for‐profit sector. Prior research in the local government sector in the state of Victoria, Australia, showed low levels of accountability and very little performance measurement taking place. However, significant changes have been imposed on the sector, enhancing local and central accountability, making it more business‐like, and focussing on the need to measure performance. This research studied the extent to which performance measurement systems are currently being used in practice in Victorian local government, the factors which lead to the use of performance measurement and the extent of non‐financial indicators. The results revealed a substantial increase in the level of use of performance measurement in the sector, related to increased emphasis on accountability and organisational changes imposed on the sector by the state government. The performance of both people and programs is now being measured. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non‐financial measures in determining outcome accountability is increasing. Customer service and quality are two of the areas in which non‐financial performance measures are being developed.
Corporate environmental reporting
Authors: Wilmshurst Trevor D. , Frost Geoffrey R.
Published: July 2002

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.
Introduction: accounting and indigenous peoples
Authors: Gallhofer Sonja , Chew Andrew
Published: July 2002

The paper draws attention to the potential of some strands of postmodern and related work for stimulating and furthering research into accounting and indigenous cultures and peoples. We overview some key areas of interest, showing their interface with accounting in general and with the papers published in this special issue in particular. We end our elaborations with suggestions for further research.
Accounting and accountability relations: colonization, genocide and Canada’s first nations
Authors: Neu Dean
Published: July 2002

The current study starts from the premise that accounting techniques and calculations have been, and continue to be, implicated in the colonization and genocide of Canada’s first nations. Relying upon previous literature concerned with governmentality, colonialism and genocide, it is proposed that accounting techniques helped to translate (neo)‐colonial policies into practice with (un)intended genocidal outcomes. Through an examination of historical examples, the analyses highlight how accounting techniques helped to translate policies of conquest, annihilation, containment and assimilation into practice, with the resultant outcomes of reproductive genocide, cultural genocide and ecocide.
Accounting as a tool for Aboriginal dispossession: then and now
Authors: Gibson Kathy
Published: July 2002

While the physical dispossession of Aboriginal Australians since European settlement has been well documented, a more insidious role, which has been played stealthily and with little publicity, is that played by accounting practices. Through their contribution to the displacement of social values by economic imperatives, measured by yardsticks such as profitability and financial accountability, these practices have acted to continue the dispossession process. Accounting concepts are examined in the light of a hunter‐gatherer social economy and the unsuitability of modern accounting to provide for a social accountability is highlighted. Examples show that the meaning of today’s accounting concepts is in many instances directly opposed to the understanding of those concepts in traditional Aboriginal societies. More important, perhaps, are the effects of currently popular beliefs that dispossession and injustice are historical, and have been remedied by government and social initiatives. Contrary to this perception, it will be shown that in many cases attitudes remain that hold Aboriginal organisations to a higher level of accountability than other government‐funded bodies. These accountability hurdles, that effectively restrict access to resources, are simply a less overt continuation of the processes of dispossession.
Accounting for imperialism: a case of British‐imposed indigenous collaboration
Authors: Shareel Kreshna Davie Shanta
Published: July 2002

The involvement of accounting in imperial expansion in the South Pacific during the mid‐nineteenth to the mid‐twentieth century is critically analysed. Through a study of archival data, it examines the way in which the practice of accounting became involved in the production of a calculative knowledge of imperialism. In particular, it explores: (a) the processes through which an indigenous Fijian élitist structure was transformed into a British instrument of domination and control; (b) the way in which accounting calculations and explanations were imposed upon the indigenous chiefs; and (c) the way in which accounting, once imposed, was used as an integral part of imperial policies and activities for Empire expansion. The study highlights that before annexation what was previously seen to be just a question of an “American debt” came to be seen as requiring formal imperial intervention. During formal imperial rule, however, British reaction to indigenous resistance to accounting‐based administration was managed through a bargaining policy. This change enabled high chiefs to enjoy a “special immunity” through accounting’s negotiable interpretations, interrelationships and explanations. Accounting as a financial and an administrative system of accountability thus became an integral part of a British‐imposed collaborative system of imperialism.
Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector
Authors: Jacobs Kerry
Published: July 2002

Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the Treaty have developed and how these differ from those that have developed generally in the New Zealand public sector. These obligations were made auditable through two accountability/review mechanisms: the reviews of service delivery to M \¯curr aori produced by Te Puni K \¯curr okiri and the “Delivering effective outputs for M \¯curr aori” review from the Office of the Auditor‐General. It was found that these accountability mechanisms gave increased visibility to M \¯curr aori concerns and perspectives within government departments. However, while there was a clearly developed obligation of departments to answer for their practices in relation to M \¯curr aori, there was no satisfactory accountability mechanism for Parliament to account to M \¯curr aori.
External Management Auditing of Companies: A Survey of
Bankers
Authors: Innes John
Published: July 2002

An external management audit is an independent examination of an
organisation resulting in a statement to external users on the
performance of the management function. The reasons for conducting
external management audits (including accountability for corporate
behaviour) are discussed. Bankers were chosen as one of several external
user groups with a possible interest in such audit reports and a postal
questionnaire was sent to a sample of 466 bankers with a response rate
of 63 per cent. The objective of this survey was to determine whether or
not the bankers would express any demand for external management audits
and, if so, what information they would choose to have included in such
reports. This survey revealed strong support from the bankers for
external management audit reports and the bankers would like these
reports to include assessments both of the general management function
and of certain individual business functions.
After Virtue? Accounting as a Moral and Discursive Practice
Authors: Francis Jere R.
Published: July 2002

Alasdair MacIntyre′s book After Virtue is used as the basis
to reflect on possibilities for virtue in accounting and some problems
in its realisation. MacIntyre advances a neo‐Aristotelean account of
virtue that is grounded in practice and which focuses on the
unique internal rewards of a practice. Accounting is suggested to be a
practice in this sense and five possible internal rewards are
identified: honesty, concern for the economic status of others,
sensitivity to the value of both co‐operation and conflict, the
communicative character of accounting practice, and the dissemination of
economic information. Several potential problems in realising virtue are
then discussed including the tendency for external rewards to dominate
internal rewards, the corrupting power of institutions, and a confusion
between laws (rules) and virtues.
M[othering] View on: “How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)”
Authors: Tinker Tony
Published: July 2002

Analyses article by James (1992). Suggests apparently hostile term
judgements on women hide moral judgements. Questions ideologies of
neutrality and independence in accounting.
The Great Experiment: Financial Management Reform in the NZ Health Sector
Authors: Lawrence Stewart , Alam Manzurul , Lowe Tony
Published: July 2002

Examines the move towards a commercialized, economically driven, health
sector in New Zealand. Reforms involve extensive organizational
rearrangements and the creation of profit‐driven businesses in place of
public hospitals. These institutional rearrangements involve the
fabrication of new ways of accounting. Attempts to understand the
processes involved in the development of information technologies before
they become accepted “facts” of organizational life. The fabrication of
new technologies cannot be understood as an autonomous sphere of
activity, but has to be understood as part of a complex series of
political, economic and organizational contexts. Accountants are viewed
not as mere technicians reporting on what is, but as active agents
contributing to change. Accounting often acts as an arbiter in social
conflict. Nowhere is this more evident than in the way it is being
called upon to assist in the implementation of clause 25 of the Health
and Disability Services Bill, which requires hospitals in New Zealand to
act as competitive profit motivated commercial enterprises while at the
same time meeting unspecified social obligations. The creation of a
pseudo‐market for health services presents a challenge not only for
accountants, but for all New Zealand citizens. The outcomes of the
radical reforms are uncertain and some fear that the massive
restructuring is in the form of an experiment. It is based on an
ideology lacking empirical support. In the end it may be shown to have
been impractical in the New Zealand context.
Political Aspects of Financial Accounting Standard Setting in the USA
Authors: Fogarty Timothy J. , Hussein Mohamed E.A. , Ketz J. Edward
Published: July 2002

Discussion about the actual nature of political action is unusual in the
literature about the Financial Accounting Standards Board (FASB).
Examines the treatment of politics in the US standard setting context
and this analysis results in the conclusion that despite widespread
recognition that standard setting is political, what this means is
greatly underappreciated. Moving knowledge about financial accounting
policy towards a more adequate realization of its political nature is
furthered by a discussion of the roles of power, ideology and rhetoric.
Scottish chartered accountants: internal and external political
relationships, 1853‐1916
Authors: Shackleton Ken
Published: July 2002

Discusses the histories of the first 60 years of the three
societies of Scottish chartered accountants and suggests that their
relationships were based on consultation, agreement and pursuance of
joint policies. Examines the original records and hitherto unreported
materials which reveal that there was significant stress and tension
among the societies and with the political and administrative
authorities. Makes clear that the Edinburgh society exercised dominance,
despite the existence of schisms within its own membership which are not
discernible from its official records, which were maintained on a highly
selective basis. Towards the end of the nineteenth century, the Glasgow
and Aberdeen societies began to challenge the Edinburgh dominance and
proposed the implementation of new institutional structures, which
created eventually a more unified profession in Scotland. The Glasgow
and Aberdeen initiatives were motivated by exogenous pressures, which
ultimately the Edinburgh society was unable to resist.
The mountains are still there
Authors: Sikka Prem , Willmott Hugh , Puxty Tony
Published: July 2002

In the UK and elsewhere, accounting vocabularies and practices have
come to permeate everyday life through their involvement in the
management of hospitals, schools, universities, charities, trade unions,
etc. This has been accompanied by an increase in the power of
accountancy and the institutions of accountancy which increasingly
function as quasi‐legislators. Such developments call for a
(re)consideration of the role of accounting academics/intellectuals.
Argues that, in a world where major business and professional interests
are organized to advance sectional interests, to promote stereotyped
images and to limit public debates, accounting academics/intellectuals
have a responsibility to give visibility to such issues and thereby
mobilize potentialities for gaining a fuller understanding of, and
encouraging more democratic participation in, the design and operation
of major social institutions. Suggests that, despite the constraints on
academics, there are considerable opportunities to create, develop or
become active in public policy debates through networks that comprise
politicians, journalists, disaffected practitioners and concerned
citizens – all of whom are potential allies in furthering a
process in which accounting and its institutions are problematized and
accounting professionals are rendered more accountable.
Profit sharing and organizational change
Authors: Ogden Stuart G.
Published: July 2002

Senior management in the newly privatized water companies have been
keen to secure employee commitment to the new commercial goals they are
now pursuing. Considers the use of profit sharing as a rhetorical device
for this purpose. The introduction of profit sharing schemes was
intended by management not only to assist in the construction of a new
version of organizational reality, but more particularly to communicate
to organizational members the quite different ideological
conceptualization of organizational purposes and activities associated
with the change in status from public sector water authority to private
sector water company. Reports research based on documentary evidence and
interviews with managers from six of the new water companies which
provides scope for comparisons between the companies high‐lighting
different interpretations of the role profit sharing may play in the
processes of organizational change.
Recurring issues in auditing: back to the future?
Authors: Chandler Roy , Edwards John Richard
Published: July 2002

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and governance and regulation of the profession. Many of these concerns remain unresolved. Develops an historical perspective which helps to explain the endurance of these issues and informs policy makers in their endeavour to devise permanent solutions. Examines the determination of the profession′s early leaders to discuss the problem and publicly notes the contrast with the deafening silence emanating from their counterparts today.
Radicalizing accounting history: the potential of oral history
Authors: Hammond Theresa , Sikka Prem
Published: July 2002

Much of the historical research in accounting continues to mimic idealized scientific methods in which written and official evidence is privileged. This research advances the narrative that the institutions of accountancy and major personalities are engaged in a heroic process of “progress”. Such a view ignores the impact of accounting on the lives of ordinary people. Thus, there is little understanding of the lived experiences of ordinary people who are affected by accounting and shape its development. This is in contrast to the currently dominant approaches to writing accounting history. Calls for the use of oral histories so that those marginalized and neglected by conventional history can be given a voice and problematize the narratives of “progress” dominating accounting research.
Accountability versus artistic development
Authors: Rentschler Ruth , Potter Brad
Published: July 2002

Nonprofit museums and performing arts organizations have become subject to closer attention in recent years, following the collapse of some seemingly stable cultural organizations. These events have stimulated a renewed interest in accountability and technology in nonprofit cultural organizations, as they are put under pressure to provide value for money. At the same time, technology has an important role to play in the extent to which nonprofit cultural organizations utilize available resources efficiently and effectively. Consequently, this study examines nine nonprofit museums and performing arts organizations in Victoria, Australia and establishes that while technology is used to increase viability and to some extent promote vitality, it does not solve all the problems for museums and performing arts organizations.Part of the reason for this is due to the fact that the notion of accountability has been hijacked by accountants and economists, enabling some to forget the true mission of these nonprofit museums and performing arts organizations, which are vitality‐oriented.