The Research-Practice Gap on Accounting in the Public Services PDF Download
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Author: Laurence Ferry
Publisher: Springer
ISBN: 3319994328
Category : Political Science
Languages : en
Pages : 146
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Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Author: Laurence Ferry
Publisher: Springer
ISBN: 3319994328
Category : Political Science
Languages : en
Pages : 146
Get Book Here
Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Author: Josette Caruana
Publisher: Emerald Group Publishing
ISBN: 1801171637
Category : Business & Economics
Languages : en
Pages : 198
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Book Description
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Author: Paresh Wankhade
Publisher: Taylor & Francis
ISBN: 1000860426
Category : Business & Economics
Languages : en
Pages : 104
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Book Description
An expert guide to contemporary research in the field of emergency services management, this short-form book will help academics, scholars, and practitioners to appreciate the important role and contribution of these services. Contemporary emergency services have been rapidly changing in response to increasing demand, reducing resources, the impact of COVID-19 and the increasingly complex threats to public safety. Academics, practitioners, the emergency services and their key stakeholders all need to have a clear understanding of the changing role and contribution of these services as well as finding ways to improve their management and performance so that policy solutions to new and emerging threats may be efficiently developed and effectively implemented. The book looks at the application of public management theories to emergency services and the development of professionalism within the police, fire and rescue, and ambulance services. It examines the increasing need for better collaboration and identifies the nature and extent of the academic and practitioner divide and the research gap between the academic and professional communities in each of the services. This book will be invaluable to researchers, scholars, practitioners, and students in the fields of governance, leadership, and management, especially those focusing on emergency services and management during crises.
Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1837539162
Category : Business & Economics
Languages : en
Pages : 220
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Book Description
Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.
Author: Iniobong Enang
Publisher: Taylor & Francis
ISBN: 1000853667
Category : Business & Economics
Languages : en
Pages : 191
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Book Description
School education reform is a dynamic process. It takes place in the context of changing institutional structures including society, economy, politics, legislation, and technology. Yet, there can be poor awareness of risk, particularly social risk, and its management during this process and more widely, during public service reform (PSR). This book aims to promote new PSR understanding about social risk management. It utilizes in-depth case studies comprising two anonymous Scottish councils responsible for providing and reforming school education services. Drawing mainly on risk management and structuration theories with elements of complexity leadership and institutional theories, the book explains contextual issues around the reform of Scottish school education services (SSES). It illustrates that social risks associated with reform can be used to explain emerging threats. Furthermore, it demonstrates that agent-structure duality may be instrumental to the production and management of social risks. The book also shows how the concept of social risk can be used to improve policy making and implementation. Targeted at practitioners, researchers, policymakers, and students, this book will be of interest to those in the fields of public administration, public service management, and risk management more generally.
Author: Sara Giovanna Mauro
Publisher: Routledge
ISBN: 1000422402
Category : Business & Economics
Languages : en
Pages : 76
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Book Description
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.
Author: Sven Modell
Publisher: Routledge
ISBN: 1317398173
Category : Business & Economics
Languages : en
Pages : 154
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Book Description
This book explores the relevance of management accounting research and practice for a range of broader, societal phenomena related to corporate governance and regulation, the creation and maintenance of markets and their concomitant social and political implications. It also explores the theoretical and methodological implications of pursuing a research agenda exploring such phenomena in greater detail. Containing a number of theoretical, methodological and empirical contributions by leading management accounting scholars, The Societal Relevance of Management Accounting seeks to advance novel research approaches that go beyond the traditional intra-organisational focus that has long dominated management accounting research. As such, it seeks to enhance the relevance of management accounting research for a broader range of stakeholders and interest groups in and around individual organisations. This book was originally published as a special issue of Accounting and Business Research.
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59
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Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author:
Publisher: Goodwill Trading Co., Inc.
ISBN: 9789711202637
Category :
Languages : en
Pages : 306
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Book Description
Author: Arup Varma
Publisher: Taylor & Francis
ISBN: 0415771773
Category : Aufsatzsammlung
Languages : en
Pages : 291
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Book Description
Offers a truly global perspective on performance management practices. Split into two parts, it illustrates the key themes of rater motivation, rater-ratee relationships and merit pay.
