Accounting research and practice in the public sector

Article Abstract:

British academic accounting research has contributed to public sector accounting in the areas of finance, cost accounting, management accounting, and financial reporting. The two areas of greatest contribution are in internal accounting practices within public sector institutions and external accounting practices monitored outside of the public sector. Research in internal accounting has concentrated on the source and type of finance available to public sector institutions and the manner in which accounting information is or should be used for financial planning and control. Research in external accounting has focused on the processes used by public sector organizations to fulfill their duties. Such research has investigated the form of annual accounts, accounting measurement criteria, and the nature of the public audit.

Research, Accounting and auditing, Accounting, Public finance, Public sector, Government accounting

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Reshaping the NHS: threat or opportunity?

Article Abstract:

The recent White Paper on the National Health Service (NHS) suggests changes that may affect finance, management, and organization among hospitals. The proposed changes include: possibly allowing hospitals to leave NHS management to become self-governing hospital trusts; attempting to stimulate some of the efficiency features of the market place by introducing an internal market and individual budgets for general practitioners; and introducing medical audits and new resource management practices.

Management, Health care industry, United Kingdom. National Health Service, Hospitals, Hospital administration

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Rates reform - An empty box?

Article Abstract:

A sweeping change in local taxation is being tested in Scotland before adoption all over the United Kingdom. It replaces the existing rating system with a poll tax to fund local governments. However, while the old system is fatally flawed, the new plan does not address the fundamental problems of local revenue generation.

Innovations, Economic policy, Scotland, Tax reform, Local government

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