Abstract: The introduction of the DRG system in 2003/04 can be considered the last real hospital reform. Although the latest reform was called Hospital Structure Act due to its insufficient structural components it is sometimes referred to as missed reform. Essential aspects of the institutional...

Purpose – This paper aims to explore how organizations use annual reporting for legitimacy purposes in the context of the ten recently privatised regional water companies in the UK. Although privatization required the water plcs to establish a distinctly different organizational legitimacy for...

Purpose – Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by...

Senior management in the newly privatized water companies have been keen to secure employee commitment to the new commercial goals they are ow pursuing. Considers the use of profit sharing as a rhetorical device for this purpose. The introduction of profit sharing schemes was intended by...

The water industry was one of a number of publicly owned enterprises and assets which were privatized during the 1980s in the UK. The Government justified its privatization programme on a number of grounds. In particular, it claimed that privatization would improve industrial performance by...

Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices. Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...