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Application Areas of the Shared Service Concept within the Romanian Health System

WENDEROTH, Martin - In: Timisoara Journal of Economics 4 (2011) 1(13), pp. 19-26

The Romanian healthcare system can be characterized by chronic under financing, leading to poor services towards the patients, corruption and high debts of the public institutions towards their suppliers. In order to cope with the situation, the Romanian state approved in 2010 the emergency...

Persistent link: https://www.econbiz.de/10009293381

Post-Privatization Renegotiation and Disputes in Chile

Basañes, C. Federico; Saavedra, Eduardo; Soto, Raimundo - Inter-American Development Bank - 1999

water and sewage. In this paper, the authors analyze a series of post-privatization disputes and renegotiations that have … taken place in Chile since the late 1980s in the electricity sector. This sector was chosen because the privatization …

Persistent link: https://www.econbiz.de/10009294042

The impact of privatization of public housing on housing affordability in Beijing: An assessment using household survey data

Yang, Zan; Wang, Songtao - In: Local Economy 26 (2011) 5, pp. 384-400

considers the effect of privatization of public housing on the problem of housing affordability in Beijing. We draw on a …

Persistent link: https://www.econbiz.de/10009294332

Regulatory Independence, Ownership and Firm Value: The Role of Political Institutions

Bortolotti, Bernardo; Cambini, Carlo; Rondi, Laura - Robert Schuman Centre for Advanced Studies (RSCAS), … - 2011

We study the effect of the establishment of independent regulatory agencies on the market-to-book ratios of publicly traded European regulated firms observed from 1994 to 2005. We find that independent regulation in combination with residual State ownership positively affects the market value of...

Persistent link: https://www.econbiz.de/10009294814

New Labour, Network Rail and the third way

Jupe, Robert - In: Accounting, Auditing & Accountability Journal 22 (2009) July, pp. 709-735

Purpose – The paper aims to examine the role, funding and status of Network Rail, a very significant example of New Labour's attempt to operationalise the “third way”. The analysis of Network Rail is used to critique the “third way” approach to policy-making in Britain....

Persistent link: https://www.econbiz.de/10009318057

Accounting and Chilean pension reform

Himick, Darlene - In: Accounting, Auditing & Accountability Journal 22 (2009) April, pp. 405-428

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals,...

Persistent link: https://www.econbiz.de/10009318059

Management accounting in less developed countries: what is known and needs knowing

Hopper, Trevor; Tsamenyi, Mathew; Uddin, Shahzad; … - In: Accounting, Auditing & Accountability Journal 22 (2009) April, pp. 469-514

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...

Persistent link: https://www.econbiz.de/10009318061

Beyond commercial in confidence: accounting for power privatisation in Victoria

Jacobs, Kerry - In: Accounting, Auditing & Accountability Journal 22 (2009) November, pp. 1258-1283

Purpose – The purpose of this paper is to examine whether the use of commercial-in-confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda. Design/methodology/approach – A case study is...

Persistent link: https://www.econbiz.de/10009318110

A privatization success story: accounting and narrative expression over time

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1085-1115

senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN … deployed to help sustain a rhetoric of post-privatization success. The aptness (and the danger) of accounting language in … discourse in the aftermath of a privatization. A narrative perspective is adopted, in which an imagined future post-privatization …

Persistent link: https://www.econbiz.de/10009318130

Private Utility Supply in a Hostile Environment: The Experience of Water, Sanitation and Electricity Distribution Utilities in Northern Colombia, the Dominican Republic and Ecuador

Manzetti, Luigi; Rufín, Carlos - Inter-American Development Bank - 2006

This report examines the problems of theft, nonpayment and political opportunism in the aftermath of privatization by …

Persistent link: https://www.econbiz.de/10009318518