Business Commons^™

Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins

John J Glynn

Within the NHS new quasi-market arrangements have divided management functions into three: (1) a policy/strategy function (deciding overall policy and resource allocation); (2) a buyer/commissioning function (developing and managing contracts to purchase services to achieve this policy); and (3) a contractor function (providing services to clients). For background on the formation of the NHS quasi-market see Le Grand and Bartlett[1] and Tilley[2]. In this “managed” market the strategy process has been somewhat removed from operational management. Throughout the 1960s and 1970s the medical profession continually acted to preserve their professionalism/monopoly with regard to choices over care and treatment, justified by …

Control And Accountability In The Nhs Market, John Glynn, David Perkins

John J Glynn

No abstract provided.

Australian Federal Financial Control And Accountability - A Review, J Glynn, M Mccrae

John J Glynn

Westminster systems of government are often typified by public sector organisations which act as agents of production and distribution. Their activities may be limited either to the provision of ‘public’ goods in situations of market failure or, as is more popularly the case under Westminster systems of government, they may be required to act as direct instruments for the implementation of the economic and welfare policies of the government of the day, as in the United Kingdom, Canada and Australia. Recent years have seen severe criticism in all these countries of the effectiveness of the financial control and accountability processes …

Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins

John J Glynn

Within the NHS new quasi-market arrangements have divided management functions into three: (1) a policy/strategy function (deciding overall policy and resource allocation); 2) a buyer/commissioning function (developing and managing contracts to purchase services to achieve this policy); and (3) a contractor function (providing services to clients). For background on the formation of the NHS quasi-market see Le Grand and Bartlett[1] and Tilley[2]. In this “managed” market the strategy process has been somewhat removed from operational management. Throughout the 1960s and 1970s the medical profession continually acted to preserve their professionalism/monopoly with regard to choices over care and treatment, justified by …

Environmental Refugees: An Accountability Perspective, Stephanie Perkiss, Graham D. Bowrey, Nicholas J. Gill

Nicholas J Gill

Purpose: The purpose of this paper is to examine the increasing concern of the impact climate change on vulnerable nations, the creation of environmental refugees and the notion of government accountability towards addressing issues associated with supporting environmental refugees. Design/methodology/approach: The study is based on the Second Reading, in the Australian Federal Parliament, of the proposed Migration (Climate Refugees) Amendment Bill 2007 and the associated replies by the various political actors within the senate. The main method used to review this material is discourse analysis. Findings: The key finding from this initial review is that while all actors within the …

Accumulation And Scarcity: An Accountability Safari, K. Rudkin, K. Cooper

Kathy Rudkin

Traditional notions of accountability and corporate governance derived from institutions of advanced capitalist states are argued to be inadequate for global gifting relationships, such as those exemplified in the Live 8 and G8 events of 2005. This paper demonstrates using a literature based analysis and critique, and that ideas of accountability have narrowed over time from a broader idea of stewardship for a community to accountability to the providers of capital. It is argued that this has lead to the inadequacy of accountability and corporate governance mechanisms for calling to account economic relationships between geographically remote donor recipient relationships between …

Contributions To Local Government Accountability In Colonial New South Wales, T. Watts, Ciorstan J. Smark

Ted Watts

Accountability innovations often reflect the contemporary social, political and economic relationships, and they are not always made by accounting professionals. This article reports the contributions made to local government accountability in colonial New South Wales by a medical practitioner, Dr John Spark. His contributions relate specifically to the financial management and reporting practices of the Katoomba Municipal Council (NSW), during his tenure as Alderman and Mayor in 1893 and 1894. Spark’s innovations included the regular reporting and reviewing of major expenditure items, separate reporting of extraordinary items, separation of capital expenditure and recurrent expenditure, the presentation of detailed comparative reports, …

Assessing And Advancing Foundation Transparency: Corporate Foundations As A Case Study, Marta Rey-Garcia, Javier Martin-Cavanna, Luis Ignacio Alvarez-Gonzalez

The Foundation Review

· This article explores the mix of forces explaining variability in good-governance standards and practices by charitable foundations.

· A six-drivers framework for explaining improved foundation accountability and transparency is proposed and discussed in the context of a country study. Those drivers are: regulatory pressures, self-regulation, demands for information from donors and other relevant stakeholders, societal pressure derived from scandals, emulation, and third-party assessment.

· A simple tool for assessing foundation transparency internationally is proposed and then applied to corporate, endowed, and fundraising foundations in the U.S. and Spain.

· Foundations’ financial structure compounds with institutional factors to influence the …