Purpose –This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach - After having identified three...

This paper examines the experience of UK charities in the aftermath of the global financial crisis. The focus of this paper is on charities in the specific study setting of the city. The city is an important location in contemporary society. Resource dependency theory is used to analyse the...

This paper examines the success and failure of voluntary hospital organisations in Ireland during the twentieth and twenty-first centuries. The study draws on (and extends) Salamon's theory of voluntary failure by examining the activities of religious organisations responsible for the ownership,...

Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system and where public administration cultures have been, and continue to be, embedded in politics....

In the past two decades the public sector has experienced a transformation. A major feature of this change has been the displacement of the old style public administration by a “new public management” which focuses on results and measurement and in which accounting has a central role. This...

Examines recent reforms of the UK′s National Health Service (NHS), and explores the pressures for change in the pursuit of an efficient NHS and the conflicts which this causes in an organization which was based on the aim of equity. In particular, addresses the “false revolutions” of...

From 2003, each inpatient's stay at a German hospital will be reimbursed according to diagnosis related groups. The former German hospital financing system, which consisted partly of per diem rates and partly of per‐case rates, was abolished in an attempt to increase efficiency in hospitals....

Purpose – The purpose of this paper is to investigate the impact of accounting on clinical practices. Design/methodology/approach – This paper reviews existing studies of clinical budgeting; analyses publicly available data on cost‐effectiveness recommendations for the NHS; analyses...