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performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … income for a sample of 33 University and Teaching Hospitals Foundation Trusts and finds that the adoption of the new revenue …
Persistent link: https://www.econbiz.de/10014521377
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The pursuit of cost efficiency in the British National Health Service has resulted in increased emphasis on devolved financial accountability and the introduction of an internal market. With the aid of a case study, this paper examines alternative forms of governance and proposes that aspects of...
Persistent link: https://www.econbiz.de/10014641640
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Purpose – The purpose of this paper is to investigate pupil use of a newly‐created section of a school intranet established to promote greater interest in the organisation's library. Design/methodology/approach – In October 2006, data collected over a two‐week period via Microsoft...
Persistent link: https://www.econbiz.de/10014671538
Hoskin and Macve have suggested that the crucial discontinuity in accounting’s development over the last two centuries occurred with its use for disciplinary purposes at the Springfield Armory in the USA in the 1830s and 1840s. Questions the applicability of their thesis to Britain through an...
Persistent link: https://www.econbiz.de/10014641557
Accounting systems find their meaning and nature in the historical and social context of the organisations of which they are part. These social and technical aspects are amplified and their interrelationships traced through a specific study of the accounting systems in the Church of England....
Persistent link: https://www.econbiz.de/10014642860
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Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting conservatism: ex ante (balance sheet or unconditional) conservatism and ex post (earnings or conditional) conservatism. It is argued that the two dimensions of conservatism...
Persistent link: https://www.econbiz.de/10005081245