Like a number of other developing countries in recent years, Uganda has adopted a decentralized management structure for its public sector. Along with this restructuring came the devolution of budgetary responsibilities. Presents findings from a study of the impact of decentralization on Ugandan...

Looks at New Zealand’s provision for the disabled. Reports on evidence from observation of the actual assessment process. Empirical data are used about the perceptions of both the assessors and the clients. Determines whether the stated aims of government policy are achieved. Appears that...

The effectiveness of the reforms of the health sector in New Zealand will depend on the development of new accounting and information systems. The reforms have been rapid and significant. Increasing attention is being given to the development of costing and budgeting as a part of the reform...

Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information...

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...

Recent developments in performance measurement and reporting systems in the UK National Health Service (NHS) have created new challenges in costing health care services. In particular, the introduction of the “National Reference Costing Exercise” (NRCE) has substantively changed the way in...

Purpose – This paper aims to examine the use of the balanced scorecard (BSC) as a performance management tool in the public sector. Drawing on a New Zealand study of local government organzations (LGOs), it seeks to identify issues and challenges in implementing the BSC in public sector...