Suchergebnisse

Purpose – Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK's devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed. Design/methodology/approach – This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews. Findings – These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programmeResearch limitations/implications – As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting. Practical/implications – Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented. Originality/value – This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.

This paper examines the relationship between Northern Ireland Non-departmental Public Bodies (NDPBs) and two key stakeholders, sponsoring government departments and service users, and outlines how this relationship can impact upon a NDPB discharging its accountability responsibilities effectively. After discussing the concept of accountability, the paper presents the findings of a survey of, and interviews with, NDPB board members. Whilst the consensus was that NDPBs were effective in discharging accountability, there was frustration with an apparent absence of an arms' length relationship with certain sponsoring departments and limited engagement with service users.

In 1997, New Labour set about the task of reforming public services in the United Kingdom through the use of an ideology that became known as the 'Third Way'. This research examines the context from which this concept emerged, and explores its relationship with the tools of delivery, with particular reference to the Private Finance Initiative (PFI). The paper begins by reviewing the Third Way, before analysing the arguments for and against PFI. Using an example from the Northern Ireland education sector, the paper argues that the characteristics associated with the Third Way are mirrored in the operational tools of public service delivery, such as PFI. The paper concludes that, within the context of the case study reviewed, there is a 'consistent pragmatism' in play in relation to how these delivery initiatives are operated and how they relate to their conceptual underpinnings.