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John J Glynn

Sector

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Full-Text Articles in Business

Vfm Audits For Private Sector?, John Glynn Oct 2012

Vfm Audits For Private Sector?, John Glynn

John J Glynn

Legislation is long overdue: recent public sector developments could apply to a wide variety of profit and non-profit organisations in the private sector.


Performance Auditing And Performance Improvement In Government: Public Sector Management Reform, Changing Accountabilities And The Role Of Performance Audit, John Glynn Oct 2012

Performance Auditing And Performance Improvement In Government: Public Sector Management Reform, Changing Accountabilities And The Role Of Performance Audit, John Glynn

John J Glynn

Public expenditure crises of the 1970s and 1980s led many governments to: - firstly, enforce stricter financial climates that included the use of cash limits and cash planning to motivate public servants towards greater economy and efficiency; and - secondly, to introduce a series of other reforms that gave pre-eminence to what has become colloquially termed the “new public management” (NPM). Key to many of these reforms was the belief that NPM would lead to more publicly accountable management and that limited resources would not only be used more efficiently but also more effectively in terms of intended policy objectives. …


Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn Oct 2012

Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn

John J Glynn

This publication comprises the proceedings of the first joint research conference of the ICAS and CIPFA. The conference was convened with three principal objectives: -Understanding the objectives of performance measurement. -Examining the mechanisms of accountability, both financial and non-financial. -The study of specific cases to illustrate performance measurement in action. The style of this short book is to provide a summary of the nine papers together with a short note of discussion points raised. The contributions to the day’s proceedings were provided by three academics, three public sector representatives, two speakers from private industry, and one politician.


Book Review: Public Sector Accounting And Financial Control: D. Henley, C. Holtman, A. Likierman And J. Perrin, John Glynn Oct 2012

Book Review: Public Sector Accounting And Financial Control: D. Henley, C. Holtman, A. Likierman And J. Perrin, John Glynn

John J Glynn

Since the second edition of this book was published in 1986 the rapid pace of development and change in public sector finance, fmancial control and accounting has continued apace. In the field of central government, the financial initiative has matured and there has been progress in developing improved performance indicators, reporting and individual accountability. The phased privatisation of nationalised industries and utilities continues. In local government the plans to replace domestic rates by the community charge, and new capital controls and possible changes in capital accounting pose new problems and challenges for financial managers. In the National Health Service attempts …


Public Sector Financial Control And Accounting, John Glynn Oct 2012

Public Sector Financial Control And Accounting, John Glynn

John J Glynn

No abstract provided.