The decentralisation debate and accounting controls in the New Zealand public sector

Article Abstract:

The decentralization of the New Zealand government is correlated with its excessive use of accounting control systems. This relationship is based on the concept that the performance of the government is linked with organizational structure and its use of accounting programs. However, the various decentralization systems adopted by the New Zealand government were complex and different from those used within private sectors and thus were not solely responsible for the segregation issue. Further studies on accounting services in the public sector are needed to establish factual consequences.

Decentralized Organization, Analysis, Laws, regulations and rules, Public finance, New Zealand, Public administration, Decentralization in government, Government decentralization, Decentralization (Management)

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Physicians and resource management: the role of accounting and non-accounting controls

Article Abstract:

A study was conducted to examine the impact of a physician manager's managerial orientation on the use and relative importance of accounting and non-accounting forms of control. Results demonstrated the significance of an identification with managerial values and norms in effectively implementing management accounting systems. However, this orientation was not found to be important in effectively implementing non-accounting forms of control.

Offices & clinics of medical doctors, Physicians & Surgeons, Offices of Physicians (except Mental Health Specialists), Research, Physicians, Medical professions, Resource allocation

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'Between Business and Community': A Rural Co-op and Its Accounting Practice

Article Abstract:

This study examines the accounting practice of a rural co-op in the north of Sweden, which includes an old-age home and a shop.

Sweden, Methods, Accounting and auditing, Nonprofit organizations, Cooperatives, Cooperatives (Associations)

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