Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
- Publication Type
- File Type
Articles 1 - 30 of 53
Full-Text Articles in Business
The Development Of British Railway Accounting: 1800-1911, John Glynn
The Development Of British Railway Accounting: 1800-1911, John Glynn
John J Glynn
This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?
Book Review: Financial Reporting By Local Authorities In Scotland: Icas And Cipfa - L. Kilgour And I. Lapsley, John Glynn
John J Glynn
This short book reports the results of the first of a two part research investigation - an evaluation of accounting practices by Scottish local authorities. Part II will, in due course, consider what information the users of local authority accounts actually want (as opposed to what they receive).
Business Planning, David Perkins, John Glynn
Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
John J Glynn
This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self-funded retirement.
Vfm Audits For Private Sector?, John Glynn
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.
Gp Practice Budgets: An Evaluation Of The Financial Risks And Rewards, John Glynn, Michael Murphy, David Perkins
Gp Practice Budgets: An Evaluation Of The Financial Risks And Rewards, John Glynn, Michael Murphy, David Perkins
John J Glynn
The proposals for GP practice budgets introduced by the 1989 White Paper, Working for Patients (Cm.555), represents a major departure from the original philosophy of the NHS. The Government set out in a DOH 1990 paper, NHS Review Working Paper (3), their belief that: . . . practice budgets offer GPs an opportunity to improve the quality of services on offer to patients, to stimulate hospitals to be more responsive to the needs of GPs and their patients and to develop their own practices for the benefit of their patients. It will also enable the practices which take part to …
Business Strategy, John Glynn, David Perkins
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
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 …
Taxing Our Future: The Burden Of The Australian Superannuation Taxation System, Corinne Cortese, John Glynn
Taxing Our Future: The Burden Of The Australian Superannuation Taxation System, Corinne Cortese, John Glynn
John J Glynn
This study provides an examination of the Australian superannuation system and demonstrates the onerous taxation burden applied to Australian superannuation contributions and earnings. Using Canada, New Zealand, the UK, and the USA as a basis for comparison, the superannuation schemes and supporting taxation systems of each of the five countries of the study are reviewed. A scenario is developed and applied that demonstrates the inequity of the Australian system relative to comparable nations. Given concerns about the ageing population, this research supports calls for further reforms to the taxation of superannuation in Australia, which highlight the need to make superannuation …
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. …
Human Resource Management Audit In Government, John Glynn, Andrew Gray, Michael Murphy, Sarah Vickerstaff
Human Resource Management Audit In Government, John Glynn, Andrew Gray, Michael Murphy, Sarah Vickerstaff
John J Glynn
In the spring of 1988 the authors were engaged by the National Audit Office to act as external advisers to its newly established human resources unit. The functions of the advisers during a ninemonth period were threefold: • to advise on an audit methodology suitable for examining manpower planning processes within the Civil Service; • to consider the audit evidence collected by the National Audit Office team from the Treasury and four line departments; • to comment on the drafting of this, the first, National Audit Office human resource management audit report. Under the terms of this engagement we shall …
Cultural Values And Demographic Correlates Of Citizenship Performance, Anil Chandrakumara, John Glynn, H Gunathilake, S Senevirathne
Cultural Values And Demographic Correlates Of Citizenship Performance, Anil Chandrakumara, John Glynn, H Gunathilake, S Senevirathne
John J Glynn
This study examines the impact of cultural values on citizenship performance (CP) in the context of a developing country. Although differences in CP across cultures have been examined, the situation in developing countries is often not clear. Using a sample of 362 Sri Lankan employees, it is found that gender and education have significant impact on CP. While collectivism, future orientation, and uncertainty avoidance are found to be positively related to CP, power distance and masculinity values are negatively correlated with CP. It is also evident that the same cultural value orientation can have both positive and negative impacts on …
Australian Federal Financial Control And Accountability - A Review, J Glynn, M Mccrae
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 …
The Value For Money Trend, John Glynn
The Value For Money Trend, John Glynn
John J Glynn
New thinking has expanded the traditional role of public sector auditing.
Control And Accountability In The Nhs Market: A Practical Proposition Or Logical Impossibility?, John Glynn, David Perkins
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 …
Book Review: Performance Measurement In The Public Sector And Private Sectors: Icas And Cipfa, John Glynn
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.
Taxation Implications Of Companies Purchasing Their Own Shares, T Cooke, J Glynn
Taxation Implications Of Companies Purchasing Their Own Shares, T Cooke, J Glynn
John J Glynn
This note examines the effect of share repurchase, as a method of cash disbursement, on the value of the firm. With the growing interest in share repurchases we adapt earlier work, produced in the USA, to the context of the UK imputation system of corporation tax.
Value For Money Auditing - An International Review And Comparison, J Glynn
Value For Money Auditing - An International Review And Comparison, J Glynn
John J Glynn
Value for money (VFM) auditing is not new, in many ways the United Kingdom is now only embarking explicitly upon a path that other countries have already followed. This paper reivews developments in six countries. The first country reviewed is the United Kingdom where two recent pieces of legislation have been introduced which have given statutory recognition to VFM auditing. In only a few years important moves have been made with respect to two important aspects of value for money: economy and efficiency. However, the third and most important element, that of effectiveness, appears so far to be only of …
Our Retirement In Their Hands: A User Perspective, Cotinne Cortese, David Aylward, John Glynn
Our Retirement In Their Hands: A User Perspective, Cotinne Cortese, David Aylward, John Glynn
John J Glynn
This research reports on the results of a survey of Australian retirees which provide information on attitudes surrounding financial planning advice before, at or after retirement. These results demonstrate that, despite government initiatives aimed at enhancing consumer confidence in the financial services market, most retirees continue to feel dissatisfied with, and lack confidence in, the services provided by their financial advisors. This suggests an increased role for financial planners to provide not only the additional information required under government policy, but also to provide information that is understandable and useful to the retirees that rely on it.
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 Management Failing Accountabilities And Failing Performance Review, John Glynn, Michael Murphy
Public Management Failing Accountabilities And Failing Performance Review, John Glynn, Michael Murphy
John J Glynn
Throughout the 1980s and 1990s there have been major reforms with regard to the mode of operation of the public sector. The pervading theme running through these reforms is that of attempting to make the management of public services more accountable for the efficient and effective deployment of public resources. Focuses on how successful the reforms have been in engendering this enhanced accountability. First reviews the meaning of accountability and the different level of accountability in the public sector. Then reviews the principal changes in the accountability processes caused by the reforms of the 1980s and 1990s and questions whether …
Unit Root Tests And Structural Breaks: A Survey With Applications, John Glynn, Nelson Perera, Reetu Verma
Unit Root Tests And Structural Breaks: A Survey With Applications, John Glynn, Nelson Perera, Reetu Verma
John J Glynn
The theme of unit roots in macroeconomic time series have received a great amount of attention in terms of theoretical and applied research over the last three decades. Since the seminal work by Nelson and Plosser (1982), testing for the presence of a unit root in the time series data has become a topic of great concern. This issue gained further momentum with Perron’s 1989 paper which emphasized the importance of structural breaks when testing for unit root processes. This paper reviews the available literature on unit root tests taking into account possible structural breaks. An important distinction between testing …
Organization-Based Social Marketing: An Alternative Approach For Organizations Adopting Sustainable Business Practices, Mary Franks Papakosmas, Gary Noble, John Glynn
Organization-Based Social Marketing: An Alternative Approach For Organizations Adopting Sustainable Business Practices, Mary Franks Papakosmas, Gary Noble, John Glynn
John J Glynn
This article conceptualizes a new area for social marketing practitioners by focusing on individual behavior change that might occur within organizations. Organization-Based Social Marketing (OBSM) draws from organization change theory and internal marketing theory, while maintaining social marketing’s focus on beneficial behavior modification. The article argues that as such, OBSM represents a viable approach for organizations seeking to address the increasing demand for change strategies that promote proenvironmental behavior among their employees
Sme Innovation Within The Australian Wine Industry: A Cluster Analysis, David Aylward, John Glynn
Sme Innovation Within The Australian Wine Industry: A Cluster Analysis, David Aylward, John Glynn
John J Glynn
This paper assesses core innovation activity among SMEs within different levels of cluster development. The aim of the paper, using empirical data from the Australian wine industry, is to demonstrate that innovation levels and activity intensify as an industry cluster develops. By dividing wine clusters into ‘innovative’ (highly developed) and ‘organised’ (less developed) models, the paper uses selected core indicators of innovation activity to explore levels of integration within each model. This integration is examined in the context of Porter’s theory of ‘competitive advantage’, with implications for SMEs in particular, and lessons for industry clusters in general.
The Accord: Mark Two, And Beyond, James Hagan, Robert Castle
The Accord: Mark Two, And Beyond, James Hagan, Robert Castle
Robert G. Castle
No abstract provided.
Regulation Of Aboriginal Labour In Queensland: Protectors, Agreements And Trust Accounts 1897/ 1965, Robert Castle, James Hagan
Regulation Of Aboriginal Labour In Queensland: Protectors, Agreements And Trust Accounts 1897/ 1965, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.
The Social Contract - A New Path To Economic Recovery, Robert Castle
The Social Contract - A New Path To Economic Recovery, Robert Castle
Robert G. Castle
No abstract provided.
The Ilo And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
The Ilo And The Australian Contribution To The International Labour Standards Debate, Chris Nyland, Robert Castle
Robert G. Castle
Summarizes the debate between those who are urging the World Trade Organization to adopt a social clause that links the right to engage in international trade with basic labour rights, and those who believe that this would harm the ability of developing countries to compete with the advanced economies because it would prevent them paying lower wages to their workers. Sets out the background to this debate, before examining how it has been carried forward in Australia, looking at the submissions made to the Duffy Report, published in 1996, and the subsequent debate. Analyses the positions taken by the Australian …
Centuries Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
Centuries Of Aboriginal Unemployment In Nsw, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.
Politics In The Oxley Region 1894-1920, Robert Castle, James Hagan
Politics In The Oxley Region 1894-1920, Robert Castle, James Hagan
Robert G. Castle
No abstract provided.