bluuebunny/crossref_metadata_2025 huggingface dataset:
Schools as organisations: some contemporary issues
Authors: Wilkins Raphael
Published: July 2002

Reports a study of the perceptions of school leaders who have engaged in practitioner research, concentrating on perceptions which relate to schools as organisations. The study complements recent theoretical work on the connections between reflective practice, leadership and organisational environment. It illustrates tensions between leaders’ values and national policies, their experience of school autonomy, and approaches to developing the cultural characteristics of learning organisations. The study also illustrates the organisational implications of futures thinking, and changing patterns of surveillance and control in schools. The article concludes that the nature of schools as organisations is contested, with much of the regulatory framework within which schools operate being no longer supportive of the direction for development favoured by school leaders who have thought through their own commitment to learning.
State‐owned enterprises (SOEs) in Vietnam – Perceptions of strategic direction for a society in transition
Authors: Wright Philip C. , Nguyen V.T.
Published: July 2002

Explores, using face‐to‐face interviews, the perceptions of managers in state‐owned enterprises in Vietnam, as to their strategic plans. Given that many of these enterprises will have to be privatized, sometime in the future, it is surprising that little thought has been given to this eventuality. Suggests that the massive nature of the state sector (40‐50 per cent of the economy) will make it difficult for policy makers to enact change. Outlines a macro‐economic formula for planned, gradual conversion, keeping this reality in mind.
Managing professional integration in an acute hospital – a socio‐political analysis
Authors: Crump Norman
Published: July 2002

This paper considers the form that the challenge of the introduction of new ways of working takes for those charged with the management of new partnerships by drawing on some of the research and other literature currently available. The paper introduces a case study from a large NHS hospital trust in the north of England (NorthTrust) that highlights the early efforts of a group of medical and information systems staff to create and introduce an integrated care pathway (ICP). Within the paper the ICP will stand as representative of efforts to introduce change in line with the desires of the government, Department of Health and local management to fulfil the need to develop and manage a system of integrated care. The paper concludes by returning to the questions outlined above and offers some insights and directions for further work into an empirical domain that must be one of the most complex and controversial within the public sector.
Consumer as king in the NHS
Authors: Bolton Sharon C.
Published: July 2002

Over the last two decades, in response to political and financial pressures, the NHS has been subjected to considerable changes in its organisation. There is increasing emphases on containing the costs of hospital provision and making the treatment available from hospitals more responsive to consumers’ needs. “New” public sector management (NPM) philosophy clearly reflects an ideological shift toward newly valued entrepreneurial attitudes and behaviours, where patients and health service‐users are re‐defined as “customers” and “consumers”. Through a consideration of the recent changes, this paper will argue that the increasing emphasis on efficiency, cost‐cutting and most especially consumer satisfaction has transformed how nurses manage their emotions at work, adding new dimensions to their caring role. Nurses now find themselves having to present the detached, calm, but caring, face of the health professional whilst also having to present a smiling face to patients who now behave as demanding customers.
New roles for purchasing: researchers, detectives, teachers, doctors and architects
Authors: Gordon Murray J.
Published: July 2002

Delivering best value for money is accepted as the primary UK public sector purchasing objective and indeed a statutory duty for many in sub‐central government. An investigation of a purchasing unit was carried out which aimed to establish how it sought to achieve best value for money. The investigation reflected a spectrum of five roles that purchasing have taken as “process” experts to assist in the achievement of best value for money, namely, researchers, detectives, teachers, doctors, and architects. The conclusion is that these roles represent a model that can be applied, regardless of sector, by professional purchasing managers as they seek to contribute, in a “hard core/soft core” purchasing structure, to the strategic objectives of their organisation. The paper should be of specific interest to those in the public sector undergoing structural or best value reviews of their purchasing function, seeking to compare and challenge existing approaches.
Market Mechanisms and the Management of Health Care
Authors: Lapsley Irvine
Published: July 2002

Examines recent reforms of the UK′s National Health Service (NHS),
and explores the pressures for change in the pursuit of an efficient NHS
and the conflicts which this causes in an organization which was based
on the aim of equity. In particular, addresses the “false
revolutions” of managerial change introduced after the Griffiths
Report (1983) and the accounting changes introduced in the wake of the
Griffiths proposals. Evidence shows that these intended revolutions were
limited in impact. The result of these failures has been the
introduction of the “real revolution” – the internal
market in health care. This is a radical change in both the NHS
management arrangements and in service delivery, with the division of
the NHS into purchasers (health authorities and GP fund holders) and
providers (hospital and community services, whether provided by private,
voluntary or state‐owned facilities).
Quality process analysis: a technique for management in the public
sector
Authors: Navaratnam K.K. , Harris Bill
Published: July 2002

An important surge in recent years has emerged in quality
management initiatives in the public sector. Numerous techniques and
tools are available to organizations looking to implement change through
quality management. However, some organizations are unable to make
informed choices using these options. Describes quality process analysis
(QPA), a technique which enables the establishment of a comprehensive
system for managing business processes. Seeks to answer the question
“Is there a management strategy to strengthen the delivery of
services in the public sector?” Presents a solution to strengthen
the capacity of management to implement quality strategies to achieve
organizational objectives and finally discusses the benefits of using
the QPA approach.
A survey of chief planning officer attitudes towards planning
consultants
Authors: Mitchell Vincent‐Wayne
Published: July 2002

Recent increases in the use of planning consultants by local
authorities prompted an interest in the decision‐making process. Initial
interviews uncovered some negative attitudes towards consultants;
however, a follow‐up mail survey of 240 chief planning officers revealed
that these attitudes were not wide‐spread. Attitudes were significantly
more favourable when decision makers had commissioned similar work
previously, were currently using consultants, had moved through the
stages of the purchasing process and had been involved with consultants
a number of times before. Favourableness of attitudes also increased in
proportion to the cumulative expenditure on consultants over the past
three years and as the size of the planning department increased.
New information and communications technologies and institutional change
Authors: Bellamy Christine , Taylor John
Published: July 2002

A major thrust in public service computing in the late 1990s is the building of electronic bridges between the large‐scale computer systems which have been embedded into the complex bureaucratic structures of late twentieth‐century government. This process includes the development of electronic links between government functions, across departmental boundaries and, even, across tiers of government. Increasingly, it also involves electronic data exchange with customers and suppliers. Contextualizes these changes in the managerialist agendas of contemporary government, and explores the significance of informational politics in institutional and managerial change, by examining a particularly ambitious and sensitive case, the co‐ordination of computerization in the criminal justice system. In this way, it contributes to the critique of technicist accounts of technology‐induced change, by proposing and developing a theoretical perspective on the interaction of technology, information and institutional dynamics in the “information polity”.
Research and theory about new public services management
Authors: Kooiman Jan
Published: July 2002

Outlines the broad area of research into and, theory development of, public services management (PSM). Deals with theories on the State; governance; non‐profit organizations and PSM itself. Speculates on future trends and finally develops some ideas on how to cope with the diversity, complexity and dynamics of PSM in an international academic community.
Visions of excellence in Australian and Canadian human services organizations
Authors: Emerson Rosslyn , Harvey Cheryl
Published: July 2002

Addresses the issue of how Australian and Canadian managers of human services organizations(HSO) define organizational excellence. Presents a study in which HSO managers were interviewed in order to ascertain their vision of an excellent ideal. Describes the methods and findings and discusses those findings in the context of the literature on management. Addresses the implications of the research through a series of recommendations to subvert barriers to excellence.
Health‐care reforms in the People’s Republic of China
Authors: Wong Victor C.W. , Chiu Sammy W.S.
Published: July 2002

Analyses the features, strategies and characteristics of health‐care reforms in the People’s Republic of China. Since the fourteenth Central Committee of the Chinese Communist Party held in 1992, an emphasis has been placed on reform strategies such as cost recovery, profit making, diversification of services, and development of alternative financing strategies in respect of health‐care services provided in the public sector. Argues that the reform strategies employed have created new problems before solving the old ones. Inflation of medical cost has been elevated very rapidly. The de‐linkage of state finance bureau and health service providers has also contributed to the transfer of tension from the state to the enterprises. There is no sign that quasi‐public health‐care insurance is able to resolve these problems. Finally, co‐operative medicine in the rural areas has been largely dismantled, though this direction is going against the will of the state. Argues that a new balance of responsibility has to be developed as a top social priority between the state, enterprises and service users in China in order to meet the health‐care needs of the people.
Public sector executive development in Australia: 2000 and beyond
Authors: Morley Karen , Vilkinas Tricia
Published: July 2002

Reports the beginning of a process for identifying significant skills in the recruitment, development and retention of high calibre public sector executives. Focuses on the qualities which will be of significance in the public sector in the year 2000 and beyond. Compares the research available on both public and private sector executive qualities. Argues that there are differences in the qualities required of public and private sector executives. Suggests that a set of qualities specific to the public sector should be the basis of executive recruitment and development to ensure high level public sector executive performance.
Monitoring and evaluation of local authority anti‐poverty strategies in the UK
Authors: Alcock Pete , Craig Gary
Published: July 2002

Based on a series of research projects which investigated the development and operation of anti‐poverty strategies by local authorities in the UK. Reveals widespread recognition of the need for monitoring and evaluation in order to promote policy development and implementation. Describes an exercise to test out monitoring and evaluation procedures in a number of UK local authorities.
Financial reporting by Malaysian local authorities
Authors: Tayib Mohamad , Coombs Hugh M. , Ameen J.R.M.
Published: July 2002

This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed on these authorities, a large expectation gap between the needs and demands of local taxpayers and the financial reporting practices adopted by Malaysian local authorities. Based on a sample of 305 local taxpayers in three local authorities studied, the results reveal that a significant percentage of taxpayers who expressed interest in reading the annual financial accounts of these authorities had a general desire for more financial information. The results also reveal that there are statistically significant differences in terms of taxpayers’ willingness to pay local tax demands between local authorities with high local tax arrears and local authorities with medium and low local tax arrears if such financial information were to be provided.
Representing the household: in and after national income accounting
Authors: Froud Julie , Haslam Colin , Johal Sukhdev , Williams Karel
Published: July 2002

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income accounting, which generally tends to represent it as a black box. It also shows how the data from national income accounting can be reworked to demonstrate the importance of the household at macro and meso levels. The reworking shows that 84 per cent of GDP passes through the household just as, at the meso level, there are important differences between households in how they pool, spend and save income.
Environmental disclosure by companies involved in initial public offerings
Authors: Freedman Martin , Stagliano A.J.
Published: July 2002

This paper is concerned with financial statement disclosure of environmental liabilities by companies that are coming to the US securities market for the first time in an initial public offering (IPO). This specific disclosure type has not been previously reported on in the accounting literature. Compares 26 IPO firms identified as potentially responsible parties (PRPs) in Superfund sites with a closely matched (on the attributes of industry classification and asset size) group of publicly held PRPs. The objective is to observe whether there is a differentially higher level of environmental disclosure by the IPO group during the year of heightened securities market scrutiny as the IPO occurs. Data are collected through content analysis of annual reports and SEC Form 10‐Ks. The results from this study show that no different level of environmental disclosure was identified in the matched‐pair sample. The more intense inspection, the higher stakes in an IPO situation and the enhanced due diligence procedures are of no apparent consequence in simulating a greater amount or quality of environmental disclosure. Strict disclosure mandates and expected public scrutiny do not appear to ensure the anticipated level of accounting statement disclosure concerning environmental liabilities.
Methodological issues
Authors: Dey Colin
Published: July 2002

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting literature has not been without controversy. This paper addresses one of the key issues of dispute: the role of critical foundational theories in ethnographic accounting research. First, the paper draws from competing proposals for ethnography in the accounting literature in an attempt to shed further light on the use of critical theory within an ethnographic field study. It is argued that critical theory can be a valuable tool in developing further insights from ethnographic study, but that its timing within the stages of the empirical work is crucial to achieve a balance between understanding and explanation. Second, in highlighting the lessons learnt from the author’s own ethnographic research, the paper discusses the (as yet untapped) potential for critical ethnography to inform directly the design and development of new accounting systems. It is proposed that using ethnography “actively” in this way could provide the methodological basis for the development of new forms of accounting, such as social accounting.
Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants
Authors: Laughlin Bob , Varangu Linda K.
Published: July 2002

The management of waste is central to any reconsideration of an
organisation′s environmental impact. Some Canadian experience in waste
management is introduced and some questions this raises for conventional
methods of accounting are identified.
Accounting and Ecological Crisis
Authors: Maunders Keith T. , Burritt Roger L.
Published: July 2002

Ecology considers the interrelationships between all species and
matter. It is argued that there are important direct and indirect links
between accounting information and ecological effects. A direct link can
be traced through identification of some of the conventional problems of
accounting. An indirect link can be traced through economics. It is only
comparatively recently that the link between economics and ecology has
received significant attention. In particular, the relationship between
economic development and environmental quality has come to the fore. The
concepts of “ecodevelopment”, an ecologically sound economic
development strategy, and of “sustainable development” have
promoted the view that there may be positive as well as negative
interdependences between economics and ecology. With this linking of
economics and ecology, the next logical step is to consider possible
indirect links between accounting and ecology, with economics as an
intervening variable, since a link between accounting and economics has
long been established. Having established these direct and indirect
links between accounting and ecology, inferences for environmental
accounting based on recent Australian agricultural experience are
suggested. In conclusion a brief review of the implications of adopting
a “Deep Ecology” perspective for such accountings is given.
Symbolism, Collectivism and Rationality in Organisational
Control
Authors: Ansari Shahid L. , Bell Jan
Published: July 2002

The results of a longitudinal field study (1967‐89) of
International Foods, a holding corporation for a group of companies in
Pakistan is presented. It focuses on the influence of societal culture
on the development of accounting and control practices in the
organisation. Four specific issues are examined: How do organisations
initiate accounting and control systems? How do such systems evolve?
What roles do they play in a crisis? How does organisational action
become disconnected from such systems? National culture, particularly as
it shapes the world views of individuals, greatly enhances our
understanding of the dynamics of accounting and control systems in
organisations. The local nature of rationality is demonstrated by
showing how contextualising practices allow us to make sense of them.
Dynamic Theory and Replacement Cost Accounting: The
Schmalenbach‐Schmidt Polemic of the 1920s
Authors: Finley Graves O.
Published: July 2002

Introduces to English‐speaking audiences Schmidt′s defence of
replacement cost accounting vis‐à‐vis Schmalenbach.
That defence is significant in that it offers a reconciliation of
replacement cost accounting with Schmalenbach′s dynamic theory. Argues
that although Schmalenbach′s ideas predominated in Germany in the 1920s
and 1930s, Schmidt′s ideas laid the groundwork for more recent
accounting thought in that country.
M[othering] View on: “The Non and Nom of Accounting for (M)other Nature”
Authors: Gallhofer Sonja
Published: July 2002

Aims to evaluate critically the potential insights of the work of
Hélène Cixous and related feminist writers for the
analysis of accounting, including environmental and green accounting.
Such a potential is highlighted in Cooper (1992). It is initially
suggested that the feminist writings do have much to offer for a
critical analysis of accounting. The main thrust, however, is to trace
out some reservations that one might have about Cixous and relatively
closely aligned writers. In particular, it is suggested that we might be
concerned about the implications of such theorizing for feminist
political praxis. The concluding argument is that an over‐reliance on
Cixous and associates could leave us with a less than adequate critique
of green accounting.
Notes towards Feminist Theories of Accounting: A View from Literary Studies
Authors: Chioni Moore David
Published: July 2002

Explores possibilities for an expanded critical feminist accounting
in the context of feminist theory as developed in the important feminist
literary criticism literature of the 1970s and 1980s. Develops a series
of six theoretical platforms as potential starting points on which a
feminist accounting may (or may not) wish to be based; both
Anglo‐American and French feminist traditions are engaged. Also examines
institutional questions regarding the conditions of possibility for
various kinds of theorizing.
Accountability and Accountable Management in the UK Public Sector
Authors: Humphrey Christopher , Miller Peter , Scapens Robert W.
Published: July 2002

Seeks to promote discussion of the pursuit of accountable
management in public sector organizations by providing a commentary on
post‐1979 experiences with such reforms in the UK public sector.
Particular attention is given to the nature and impact on the UK public
sector of the neoliberal agenda which took particular charge during the
Thatcher years, the position of accountable management reforms in this
agenda, and some of the factors underlying the promotion,
implementation, acceptance and resistance of such reforms. Explores the
paradoxical nature of both neoliberalism and the accountable management
reforms promoted in its name. Gives consideration to the construction
and pursuit of alternative agendas and approaches regarding the
provision of public services.
Maintaining Self‐regulation: Making “Interests” Coincide in
Discourses on the Governance of the ICAEW
Authors: Willmott Hugh , Puxty Tony , Cooper David
Published: July 2002

Explores contributions to the process of organizing the interests
of professional labour through a study of the debate on the governance
of the Institute of Chartered Accountants in England and Wales. The
Tricker and Wersley Reports have illuminated the tensions and
contradictions associated with the organization and regulation of
labour. Shows specifically that, by striving to secure and maintain
their powers and privileges, “professional” associations are
caught on the horns of their dual responsibility as
“self‐interested” sellers of labour and as guardians of
“the public interest”.
A Simulated Lending Decision with External Management Audit Reports
Authors: Innes John , Lyon Robert A.
Published: July 2002

An external management audit is an independent examination of an organization resulting in a statement to external users on the performance of the management function. A simulated corporate overdraft decision was posted to 354 bankers with three groups of 118 bankers receiving the same package of information but with different audit reports namely a financial audit report only, a favourable management audit report and an adverse management audit report. The response rate was 58 per cent (205 respondents). Conclusion overall that the bankers′ overdraft decisions were statistically significantly related to the addition of an adverse management audit report. The reasons given by the bankers for their corporate overdraft decisions also suggest that bankers would be interested in and would use external management audit reports.
Constructing a research database of social and environmental
reporting by UK companies
Authors: Gray Rob , Kouhy Reza , Lavers Simon
Published: July 2002

Responds to the widely‐reported methodological problems which have
arisen in research into corporate social and environmental reporting.
Reports on an attempt to build a database of UK company social and
environmental disclosure. The motivation behind the database is an
attempt to provide, first, a data set which both refines and develops
earlier attempts to capture and interpret such disclosures; second, a
data set covering several years to permit longitudinal analysis; and
third, a public database for accounting researchers who wish to pursue,
in a systematic and comparable way, more focused hypotheses about social
and environmental reporting behaviour. Explains the motivation for, the
background to, and process of establishing such a database and attempts
to expose the difficulties met and the assumptions made in establishing
the structure of the data capture. The resultant database has already
proved useful to other UK researchers. Aims to help researchers in other
countries to develop their own methods of enquiry in a manner which will
avoid them having to reinvent wheels and will produce results which will
be broadly comparable at an international level.
Improving the communication of accounting information through cartoon graphics
Authors: Smith Malcolm , Taffler Richard
Published: July 2002

There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative usefulness of the schematic face, compared with conventional presentation formats, for communicating the multivariate information set conveyed in a set of financial statements. Compares the ability of accounting statement users of different levels of sophistication to “predict” bankruptcy and financial health of companies on the basis of cartoon faces, accounting statements and financial ratios. Presents evidence that the schematic representations are processed more quickly than either of the more traditional methods of information presentation, and with no loss of accuracy, by all three different types of user examined. Concludes by arguing the potential generalizability of the cartoon graphic approach to more complex financial decision applications, such as those in banking and financial analysis.
The direction of green accounting policy: critical reflections
Authors: Gallhofer Sonja , Haslam Jim
Published: July 2002

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market‐based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory.
NOTES Courses on environmental accounting
Authors: Gibson Kathy
Published: July 2002

Discusses the arguments for teaching environmental accounting and provides a sample of teaching programmes which have been successfully introduced in Australian and overseas universities. Also includes a discussion of developments in tertiary education overseas, particularly the encouragement and advice provided in the UK by the Toyne Committee and the Common Learning Agenda of the Council for Environmental Education.
Accounting systems and systems of accountability in the New Zealand health sector
Authors: Lawrence S. , Alam M. , Northcott D. , Lowe T.
Published: July 2002

Studies the transformation of social systems in health organizations in New Zealand and the way in which accounting systems are an integral part of the challenge to extant structures of signification, legitimation and domination. By categorizing various modes or types of social change, and providing analytical means of clarifying social systems, Giddens’s structuration theory is enabling of empirical study. Accounting systems contribute to the binding of time and space in some circumstances, yet can play a part in major discontinuities and disruptions to institutionalized procedures and practices in other circumstances.
The materiality of environmental information to users of annual reports
Authors: Deegan Craig , Rankin Michaela
Published: July 2002

Reports on the results of a survey of various groups of annual report users as to the importance, or “materiality”, of environmental information to decisions they may wish to make. Also investigates how environmental information is ranked in importance relative to various other items of social and financial information. The user groups surveyed comprise shareholders, accounting academics, stockbrokers and financial analysts, financial institutions, environmental lobby groups, industry associations and other groups performing a review or oversight function. Reports the results which indicate that the majority of the annual report users surveyed believe environmental information to be material to their decisions, and that they seek the disclosure of this information in corporate annual reports. Although the results show that the users typically believe that environmental information is material, they further indicate that the majority of the user groups rank environmental information behind traditional financial information such as profits, net assets, cash flows, and dividend payments.
The questionable economics of governmental accounting
Authors: Stanton Patricia , Stanton John
Published: July 2002

General purpose financial reporting by Australian government entities is claimed to be in the public interest, providing users with information to monitor use of government resources and to make resource allocation decisions. This study argues that these claims to economic usefulness cannot be discharged by the financial reporting procedures. The requirements of the government accounting standard are analysed, the suitability of its neo‐classical economic foundations questioned, and the translation of economic concepts into accounting practice criticised. The inclusion and valuation of public heritage assets and stewardship lands in statements of financial position are shown to require a subjective estimate of the future economic benefits of such assets, whilst ignoring the social, institutional and legal environment. The paper concludes that accounting’s use of the economic concept of value is inadequate and unreliable. Application of the government accounting standard will result in information which reflects neither the financial nor the economic position of the reporting entity.
A longitudinal study of corporate social reporting in Singapore
Authors: Tsang Eric W. K.
Published: July 2002

This paper presents a longitudinal study of corporate social disclosures by publicly‐listed Singapore‐based companies in the banking, food and beverages, and hotel industries from 1986 to 1995. Annual reports of all the 33 companies in the three industries were examined and it was found that 16 of them did not have any social responsibility disclosures throughout the ten‐year period. Sentence‐by‐sentence content analysis of the annual reports of the remaining 17 companies was then conducted. The companies mainly disclosed information on human resources and community involvement. Starting from a low level, there was a steady increase in the amount of social information presented in annual reports during the late 1980s. The amount of disclosures, however, has remained steady since 1993. The two tobacco companies in the sample did have significantly larger amounts of social information disclosed. This last result supports the arguments of legitimacy theory.
Economics and accounting
Authors: Shiozawa Y.
Published: July 2002

Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.
Studies of accounting and commerce in Chaucer’s Shipman’s Tale A review article
Authors: Buckmaster Dale , Buckmaster Elizabeth
Published: July 2002

Chaucer’s Shipman’s Tale is a satire of late medieval mercantile culture, and it is replete with commercial and accounting language. Literary critics have examined some of the relevant commercial elements such as the influence of double entry bookkeeping and the operations of late medieval foreign exchange markets. This paper introduces the tale to accounting historians by reviewing the literature that examines the business and accounting elements. A review of the critical studies helps us avoid misreading the tale and, thus, distorting inferences about the role of the merchant and his practices in medieval society. There are, however, a number of instances where critics may have misread the tale because of inadequate understanding of accounting and accounting history. Also, we find critics’ descriptions of accounting and business practices to be less efficient and precise than the sources upon which they relied. We conclude that literary critics would benefit from collaboration with an accounting historian when making inferences about technical issues. Further, accounting historians will benefit as well from collaboration with the appropriate literature specialist when attempting to analyze a piece of literature as history.
Professional accounting environment in Brunei Darussalam
Authors: Senarath Yapa P.W
Published: July 2002

This paper analyses the professional accounting environment in Brunei Darussalam with particular reference to the organisation of practitioners. In terms of the wealth of the country, its stable economic, social and political structure, the formal regulatory structures in place and the ongoing British influence, one might expect to find a vigorous accountancy profession in place, actively pursuing a collective mobility project. However, such an expectation would be misplaced. Drawing upon the functionalist, interactionist and critical theories of the professions, as synthesised by Willmott, this paper explains the lack of a powerful accounting profession in Brunei and speculates as to whether such a profession might emerge, in particular one capable of adequately gauging and safeguarding the public interest. The paper argues the case for the negative given the prevailing market, institutional and power structures.
Cultural capital and accounting
Authors: Thompson George D.
Published: July 2002

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology, closely related in meaning to human capital and human resources, but providing a unique perspective of its own. This paper suggests that, by reaching outside the traditional economic rationality of the discourse on human resources or human capital, cultural capital provides insights for accounting. In particular, it suggests that a form of human resource accounting based on cultural capital is needed to reflect the plural authority and accountability structures of organizations.
System negligence is at the root of medical error
Authors: Øvretveit John
Published: July 2002

This article compares the ways in which we think about errors and poor quality in health care to the approach taken by other industries. It proposes a more scientific study of accidents and “near misses” in health care and a systems perspective to understand errors as the logical outcome of a chain of events. The present focus on individuals as the source of quality needs to be balanced with an understanding of the role of systems in preventing error and ensuring high quality.
Patient participation requires a change of attitude in health care
Authors: Hage Enehaug Ingrid
Published: July 2002

A partnership is founded on equality and mutual respect. In health care there is no balance of power between the patient and the health‐care professional. To be able to create healthy partnerships we can aim for a balance by focusing on the interpersonal relationship between partners. To understand the system and be able to change it we have to see it from the patient’s point of view. This implies a change of attitude in health care. Each of us have to select, plan and execute our own behavioural changes. We also have to create a system based on the premises of the consumers. Establishing a patient/relative panel is an example of creating an arena for building partnerships with patients. By combining professional knowledge with systematic input from experienced consumers the hospital organization can get access to valuable knowledge and insight to improve the care for the patients.
A mens’ meeting place: quality and service effectiveness
Authors: Pennebaker Duane , Vogels Rosina
Published: July 2002

An audit on quality and service effectiveness at a community mens’ meeting place located in Kwinana, Western Australia, was undertaken using the tools for reviewing mental health services, in accordance with the 1997 National Standards for Mental Health Services. A psychologist collected data, throughout a six‐week period, using client and chart assessment. A total of 36 consumers, four counsellors and the coordinator were interviewed, both formally and informally. The questions asked reflected the specific criteria related to each standard. Following a review of the results a detailed follow‐up and feedback plan was developed, with the suggestion to implement and review organisation specific policies and practices using the 360‐degree cycle of monitoring, assessing, taking action, follow‐up and feedback.
Continuous Quality Improvement in an Acute Hospital:
Authors: Potter C. , Morgan P. , Thompson A.
Published: July 2002

Describes an action research project to improve quality in three
hospital departments including operating theatres, X‐ray, and medical
records. The approach combined quality assurance (QA) or audit methods
with those of continuous quality improvement (CQI) or TQM. The intention
was to bring about improved organizational performance through an
emphasis on bottom‐up rather than top‐down methodology, and to assess
the relative effectiveness of different quality strategies being used
within the hospital. Baseline studies of organizational climate and of
patient perceptions enabled evaluation of effectiveness. Provides a
description of the background to various health‐care quality strategies,
and argues that several perspectives are required if all stakeholders
(e.g. policy makers, professionals, patients, and managers) are to be
satisfied. Describes the responses of staff, superiors and professionals
and recommendations offered for more effective quality strategy
implementation.
Redefining NHS Complaint Handling – The Real Challenge
Authors: Seelos Lilo , Adamson Colin
Published: July 2002

More and more organizations find that a constructive and open dialogue
with their customers can be an effective strategy for building long‐term
customer relations. In this context, it has been recognized that
effective complaint/contact handling can make a significant contribution
to organizations’ attempts to maximize customer satisfaction and
loyalty. Within the NHS, an intellectual awareness exists that effective
complaint/contact handling can contribute to making services more
efficient and cost‐effective by developing customer‐oriented improvement
initiatives. Recent efforts have focused on redefining NHS
complaint‐handling procedures to make them more user‐friendly and
effective for both NHS employees and customers. Discusses the challenges
associated with opening up the NHS to customer feedback. Highlights
potential weaknesses in the current approach and argues that the real
challenge is for NHS managers to facilitate a culture change that moves
the NHS away from a long‐established defensive complaint‐handling
practice.
Rectification of the primary data obtained by a patients’
satisfaction survey
Authors: Kasalová Hana
Published: July 2002

Examines an attempt at implementation of a total quality management
programme in a university hospital in the Czech Republic where patient
satisfaction was found to be very high. Tentatively ascribes the
“generosity error” to the historic experience of the
population. Demonstrates that this factor may be compensated for by a
mathematical process (“rectification”), which is derived
from the assessment of every respondent’s general scale.
Value from resources in Southampton University Hospitals NHS Trust
Authors: Owen Lindley
Published: July 2002

Outlines the use of the “value from resources” approach
to build bridges between clinicians and managers. The simple but
powerful use of graphical interactive presentations has resulted in
increased staff awareness of how quality improvement and resource
utilization are inextricably linked.
Involving patients in the provision of community care
Authors: Bell Louise , Berman Brown Reva , Morris Barbara
Published: July 2002

The National Health Service (NHS) has many different kinds of
professionals and managers working underneath its large umbrella:
non‐clinical managers administer the work of health‐care professionals,
who in turn are concerned with the management of patients’ treatments.
Delivery of health‐care services involves the managers and professionals
working together to achieve a service that is good for, and acceptable
to, patients. A change in the philosophy of the NHS is indicated by the
growing acceptance, by both managers and professionals, of the necessity
to elicit the views of patients (i.e. the expectations and perceptions
of service users) and to incorporate these views into the planning and
implementation of services. Discusses one such attempt to elicit the
perceptions of service users, and reports on the preliminary findings of
a patient‐centred audit which has been undertaken in Southend Community
Care Services NHS Trust. Discusses the effects that the audit has had on
the chiropody services in Southend, for both non‐clinical managers and
health‐care professionals, in order to highlight the usefulness of the
approach.
Integrated communications perspectives and the practice of total
quality management
Authors: Tourish Dennis , Irving Pauline
Published: July 2002

Communication is becoming increasingly identified as a significant
factor influencing the ability of the NHS to achieve high‐quality
outcomes. Typically, organizations have tended to conceptualize
communication as a process dealing with external relationships.
Emphasizes the importance of both internal and external communications,
and argues that the NHS now needs to integrate both these dimensions of
the communication function. Proposes a strategic framework which
suggests how this can be accomplished. Proposes and discusses a
communications‐centred model of the management process in the light of
this approach. This model integrates perspectives which have hitherto
dichotomized management as either a science or an art. It also locates
communication at the heart of effective management. Finally, suggests
the NHS is uniquely well placed to provide data on the impact and costs
of total communication programmes.
A needs‐led approach to hospital resettlement
Authors: Higgins Ray
Published: July 2002

Reports on an inter‐agency initiative in Wakefield that used a
needs‐led case management approach for the resettlement of 32 former
users of long‐term hospital mental health services. Reviews the
programme using headings provided by the values which underpinned local
mental health services, namely, that services should endeavour to be
appropriate, acceptable, accessible, effective/efficient and equitable
for service users. The main objective of the programme was achieved
– 32 former users of hospital mental health services were
resettled. Issues were, however, raised concerning the extent to which
the programme could be described as needs‐led. Concludes that there is
still much to learn about the application of case management within the
British health context.
Following pathways in pursuit of excellence
Authors: Nelson Sylvia
Published: July 2002

Presents Cheviot and Wansbeck NHS Trust’s strategy for quality
improvement with a patient‐focused approach. Describes the development
and implementation of multidisciplinary pathways of care. Discusses the
benefits of using the pathways. Proposes that multidisciplinary pathways
of care are the ideal method of reviewing and co‐ordinating the care
process.
Developing standards for patient information
Authors: Richardson Kathy , Moran Sally
Published: July 2002

Presents a review of the patient information literature used in the
Taunton and Somerset NHS Trust. Describes the changes made to this
literature in an attempt to improve the patient experience of the health
care delivery. Highlights that appropriate, timely and effective
communication with patients can improve the effectiveness of care and
the efficiency with which it is delivered.
Implementation of ISO 9002 in cancer care
Authors: Aspley S.J.
Published: July 2002

Implementation and maintenance of a quality system in radiotherapy organization is discussed in the context of the Wessex Radiotherapy Centre, Southampton (UK). Examines the various development stages, staff attitudes, financial implications and identifies the positive and negative benefits.
Quality function deployment (QFD): application to rehabilitation services
Authors: Einspruch Edith M.
Published: July 2002

Describes how the challenge of providing rehabilitative services at reasonable costs is beginning to mount. The management of quality in rehabilitative services is therefore gaining increasing attention in the health care arena. States that if a link is implied between the above stated goal and customer satisfaction, it is imperative to evaluate quality or customer satisfaction in the context of the patient’s experience. Describes the QFD system and how it leads to a better understanding of the customer’s needs and wants. Explores the process of applying the concept of QFD to physical therapy.
Pregnancy care of the low risk woman: the community‐hospital interface
Authors: Kean Lucy H. , Liu David T.Y. , Macquisten Sue
Published: July 2002

Aims to determine the extent to which women suitable for community‐based antenatal and intrapartum care will require hospital contact. Reports on an historical cohort study of low risk women who underwent standard shared care and for whom the records for both pregnancy and delivery were complete at The City Hospital and University Hospital, Nottingham. Concludes that the shift to community‐based care aims to bring many improvements to the overall care and satisfaction of pregnant women. However, it may not reduce the workload of hospital‐based services to a great extent as the majority of women, even if low risk at booking, will require some hospital input at some time during pregnancy or labour.