Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/a-theory-of-public-health-sector-report-forging-a-new-path-VzeJJE0sZT
References (149)
-
S. Bellamy
Capital asset accounting by Australian local authorities -
T. Hopper (1986)
Private Sector Problems Posing as Public Sector Solutions -
M.W.E. Glautier
Is social responsibility accounting an accounting responsibility -
Peter Smith, D. Mayston (1987)
Measuring efficiency in the public sectorOmega-international Journal of Management Science, 15
-
American Accounting Association (AAA)
A Statement of Basic Accounting Theory -
A. Strauss, J. Corbin (1993)
Basics of qualitative research: Grounded theory procedures and techniques.Contemporary Sociology, 21
-
I. Lapsley (1992)
USER NEEDS AND FINANCIAL REPORTING – A COMPARATIVE STUDY OF LOCAL AUTHORITIES AND THE NATIONAL HEALTH SERVICEFinancial Accountability and Management, 8
-
G. Milkovich, A. Annoni, T. Mahoney (1972)
The Use of the Delphi Procedures in Manpower ForecastingManagement Science, 19
-
W.L. Ferrera
Cost/management accounting: The 21st century paradigm -
I. Lapsley, S. Llewellyn
The new markets in social services – what will be the impact of accounting policies and practices on management decisions? -
J. Guthrie (1993)
Australian public sector accounting: transformations and managerialismAccounting Research Journal
-
10.1097/00006199-196807000-00014
-
M. Pendlebury, Rowan Jones (1985)
Governmental budgeting as ex ante financial accounting: The United Kingdom caseJournal of Accounting and Public Policy, 4
-
D. Mayston (1992)
FINANCIAL REPORTING IN THE PUBLIC SECTOR AND THE DEMAND FOR INFORMATIONFinancial Accountability and Management, 8
-
J. Davies, W. McInnes (1982)
THE VALUATION OF FIXED ASSETS IN THE FINANCIAL ACCOUNTS OF UK NATIONALISED INDUSTRIES AND THE IMPLICATIONS FOR MONITORING PERFORMANCE: A COMMENTJournal of Business Finance & Accounting, 9
-
Rowan Jones (1984)
Public Sector Accounting -
New Zealand Society of Accountants (NZSA)
Statement of Public Sector Accounting Concepts -
A. Likierman, P. Creasey
Objectives and entitlements to rights in government financial information -
W. Kymlicka (1992)
Liberalism, Community, and Culture -
I. Ball
Measuring the Cost of Government Services -
A.G. Hopwood, C. Tomkins
Issues in Public Sector Accountability -
I. Press, R. Ganey, M. Malone (1991)
Satisfied patients can spell financial well-being.Healthcare financial management : journal of the Healthcare Financial Management Association, 45 2
-
1980
-
A. Likierman, A. Taylor
Meeting user needs in financial reporting -
Department of Health and Social Security (DHSS)
Comparing Health Authorities: Health Service Indicators 1983‐86 -
J. Daniels, C. Daniels (1991)
Municipal financial reports: What users wantJournal of Accounting and Public Policy, 10
-
I. Lapsley (1994)
Responsibility accounting revived? Market reforms and budgetary control in health careManagement Accounting Research, 5
-
R. Laughlin (1987)
Accounting systems in organisational contexts: A case for critical theoryAccounting Organizations and Society, 12
-
V.L. Carpenter
Improving accountability: evaluating the performance of public health agencies -
A.J.H. Enthoven
Accounting and Economic Development Policy -
B. McSweeney, M. Sherer
Value for money auditing: some observations on its origins and theory: alternative accounting calculations -
K. Peursem, M. Pratt (1998)
Are Private Sector Standards Enough? An Example From Public Sector Hospitals in New ZealandFinancial Accountability and Management, 14
-
B. Rutherford (1992)
DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROLFinancial Accountability and Management, 8
-
M. Mathews (1984)
A suggested classification for social accounting researchJournal of Accounting and Public Policy, 3
-
Accounting Standards Steering Committee (ASSC)
The Corporate Report -
A. Downs (1957)
An Economic Theory of Democracy -
S. Mccarthy (1987)
Performance Indicators as a Tool of Management in HM Customs and ExciseJournal of the Operational Research Society, 38
-
A. Enthoven (1988)
Chapter 3 – MANAGED COMPETITION -
10.2307/3348969
-
J. Guthrie
Performance indicators in the Australian public sector -
10.1111/j.1468-0408.1990.tb00116.x
-
M.H. Ives
GASB research on user needs and objectives of governmental financial reports -
B.G. Glaser, A.L. Strauss
The Discovery of Grounded Theory: Strategies for Qualitative Research -
C. Pollitt (1984)
Blunt tools: Performance measurement in policies for health careOmega-international Journal of Management Science, 12
-
D. Whetten (1989)
What Constitutes a Theoretical ContributionAcademy of Management Review, 14
-
G. Torrance (1986)
Measurement of health state utilities for economic appraisal.Journal of health economics, 5 1
-
C. Humphrey, R. Scapens (1996)
Theories and Case Studies: Limitation or Liberation?Accounting, Auditing & Accountability Journal
-
J. Day
Justice and utility in health care -
10.1111/j.1467-9310.1992.tb01205.x
-
D. Coy, J. Buchanen, K. Dixon, G. Tower
The users of New Zealand tertiary education institutions’ annual reports: who are they and what information do they seek? -
R. Gray, D. Owen, K. Maunders (1988)
Corporate Social Reporting: Emerging Trends in Accountability and the Social ContractAccounting, Auditing & Accountability Journal, 1
-
K. Lukka (1990)
Ontology and accounting: The concept of profitCritical Perspectives on Accounting, 1
-
R.J. Haas
Why governments do not need business‐like financial reports of the FASB -
A. Abdel-khalik, Bipin Ajinkya (1979)
Empirical research in accounting: A methodological viewpoint -
P. Martin, B. Turner (1986)
Grounded Theory and Organizational ResearchThe Journal of Applied Behavioral Science, 22
-
A. Flood, W. Scott (1987)
Hospital structure and performance -
M. Power, R. Laughlin (1996)
Habermas, law and accountingAccounting Organizations and Society, 21
-
C. Skousen (1990)
BUDGETING PRACTICES IN LOCAL GOVERNMENTS OF ENGLAND AND WALESFinancial Accountability and Management, 6
-
Canadian Institute of Chartered Accountants (CICA)
Corporate Reporting: Its Future Evaluation -
Peter Smith (1992)
Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness AuditingAccounting, Auditing & Accountability Journal, 5
-
Lewis Af, Modle Wj (1982)
Health indicators: what are they? An approach to efficacy in health care.Health trends, 14 1
-
10.1111/j.1468-0408.1992.tb00218.x
-
Institute of Chartered Accountants of New Zealand (ICANZ)
New Zealand Accounting Standards -
R. Hybels (1995)
ON LEGITIMACY, LEGITIMATION, AND ORGANIZATIONS: A CRITICAL REVIEW AND INTEGRATIVE THEORETICAL MODEL., 1995
-
10.1111/j.1468-0408.1992.tb00219.x
-
P. Clarke
CCA for the public sector -
10.1111/j.1468-0408.1985.tb00243.x
-
M. Blumberg (1986)
Risk Adjusting Health Care Outcomes: A Methodologic ReviewMedical Care Research and Review, 43
-
P.G. Cottell
Toward a deontological basis for total impact accounting -
Canadian Institute of Chartered Accountants (CICA)
Accountability and user needs -
J. Broadbent, R. Laughlin (1997)
Developing empirical research: an example informed by a Habermasian approachAccounting, Auditing & Accountability Journal, 10
-
Robert Orford (1992)
“Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing” – A CommentAccounting, Auditing & Accountability Journal, 5
-
B. Rutherford (1983)
Financial reporting in the public sector -
F. Lipman, James Williamson (2008)
Tracing the American Concept of Stewardship to English AntecedentsSocial Science Research Network
-
R. Laughlin (1995)
Empirical research in accounting: alternative approaches and a case for “middle‐range” thinkingAccounting, Auditing & Accountability Journal, 8
-
K. Peursem, M. Pratt, Greg Tower (1996)
Reporting for the New Zealand health sector: a history of public or private interest?Accounting, Business and Financial History, 6
-
T. Garner
Health kitty to foster local areas -
R.K. Mautz
Financial reporting: should government emulate business? -
C. Humphrey, R. Scapens (1996)
Methodological themes : Theories and case studies of organizational accounting practices: limitation or liberation?Accounting, Auditing & Accountability Journal, 9
-
R. Gray, Colin Dey, D. Owen, Richard Evans, S. Zadek (1997)
Struggling with the praxis of social accounting: Stakeholders, accountability, audits and proceduresAccounting, Auditing & Accountability Journal, 10
-
J. Zimmerman (1977)
MUNICIPAL ACCOUNTING MAZE - ANALYSIS OF POLITICAL INCENTIVESJournal of Accounting Research, 15
-
Greg Tower (1993)
A Public Accountability Model Of Accounting RegulationBritish Accounting Review, 25
-
D. Lindholm, A. Wildavsky (1965)
The Politics of the Budgetary Process.Administrative Science Quarterly, 10
-
M. Sherer, D. Kent (1983)
Auditing and Accountability -
D. Mayston
Developing a conceptual framework for financial reporting -
A. Enthoven (1988)
Theory and practice of managed competition in health care finance -
L. Preston (1981)
Research on corporate social reporting: Directions for developmentAccounting Organizations and Society, 6
-
I. Lapsley
User needs and financial reporting – a comparative study of local authorities and the NHS -
New Zealand Society of Accountants (NZSA)
PSAS‐1 Determination and Disclosure of Accounting Policies for Public Sector Service Oriented Activities -
A. Preston, D. Cooper, R. Coombs (1992)
Fabricating budgets: A study of the production of management budgeting in the national health serviceAccounting Organizations and Society, 17
-
W.A. Niskanen
Bureauracy and Representative Government -
10.1111/j.1468-0408.1989.tb00080.x
-
H.B. Leonard
Measuring and reporting the financial condition of public organizations -
John Roberts (1991)
The possibilities of accountabilityAccounting Organizations and Society, 16
-
10.1111/1467-9566.ep11340686
-
J. Pallot (1992)
Elements of a Theoretical Framework for Public Sector AccountingAccounting, Auditing & Accountability Journal, 5
-
L. Anselm, Strauss, Andrew Cerniglia (2008)
Excerpts from : The Discovery of Grounded Theory : Strategies for Qualitative Research -
P. Ray, S. Sahu (1990)
Productivity Management in India: A Delphi StudyInternational Journal of Operations & Production Management, 10
-
10.1006/mare.1995.1005
-
K.M. Eisenhardt
Building theories from case study research -
James Heard, William Bolce (1981)
The political significance of corporate social reporting in the United States of AmericaAccounting Organizations and Society, 6
-
10.5465/amr.1989.4308385
-
R. Ingram, W. Robbins (1987)
Financial reporting practices of local governments -
Rowan Jones (1982)
Financial Reporting in Non business OrganisationsAccounting and Business Research, 12
-
10.1111/j.1468-0408.1992.tb00215.x
-
K. Lüder
A contingency model of governmental accounting innovations in the political‐administrative environment -
M. Turoff (1970)
The design of a policy DelphiTechnological Forecasting and Social Change, 2
-
A. Peacock, E. Normanton (1966)
The Accountability And Audit Of Governments -
R. Bloom, H. Heymann
The concept of ‘social accountability’ in accounting literature -
R. Laughlin, J. Broadbent, D. Shearn, Heidrun Willig‐Atherton (1994)
Absorbing LMS: The Coping Mechanism of a Small GroupAccounting, Auditing & Accountability Journal, 7
-
G. Benston (1982)
Accounting and corporate accountabilityAccounting Organizations and Society, 7
-
Canadian Comprehensive Auditing Foundation (CCAF)
Responsibility and Accountability in Hospitals -
Research in Governmental and Non‐Profit Accounting: A Research Annual
-
P. Butterworth, R. Gray, J. Haslam (1989)
THE LOCAL AUTHORITY ANNUAL REPORT IN THE UK: AN EXPLORATORY STUDY OF ACCOUNTING COMMUNICATION AND DEMOCRACYFinancial Accountability and Management, 5
-
L. Parker (1986)
Polemical themes in social accounting: a scenario for standard setting -
L. Metcalfe (1993)
PUBLIC MANAGEMENT: FROM IMITATION TO INNOVATIONAustralian Journal of Public Administration, 52
-
L. Preston (1975)
Corporation and Society: The Search for a ParadigmJournal of Economic Literature, 13
-
J. Cousins, P. Sikka (1993)
Accounting for Change: Facilitating Power and AccountabilityCritical Perspectives on Accounting, 4
-
J. Davies, W. McInnes (1982)
The Efficiency and the Accountability of UK Nationalised IndustriesAccounting and Business Research, 13
-
Financial Accounting Standards Board (FASB)
Statements of Financial Accounting Concept 4: Objectives of Financial Reporting by Nonbusiness Organizations -
Department of Health
RHA Monitoring Framework -
A. Strauss (1992)
Basics Of Qualitative Research -
G.J. Cate
Federal accounting: procedures in search of a philosophy -
E. Goldston (1972)
The Quantification of Concern: Some Aspects of Social Accounting -
S. Mulhall, A. Swift
Liberals and Commutarians -
N. Choudhury (1986)
Responsibility Accounting and ControllabilityAccounting and Business Research, 16
-
A. Donabedian (1980)
The definition of quality and approaches to its assessment -
K. Dixon
Depreciation in non‐profit organisations -
J. Rachels (1986)
The Elements of Moral Philosophy -
J.M. Fremgen
Role of depreciation in governmental accounting -
P. Stanton (1997)
Users’ rights to published accounting information: nature, justification and implicationsAccounting, Auditing & Accountability Journal, 10
-
Governmental Accounting Standards Board (GASB)
Concepts statement of the GASB – objectives of financial reporting, official release -
A.R. Drebin, J.L. Chan, C. Ferguson
Objectives of Accounting and Reporting for Government Units: A Research Study -
Charles Spindler, J. Forrester (1993)
Economic Development PolicyUrban Affairs Review, 29
-
A. Rn (1980)
Making sense of nonbusiness accounting.Harvard Business Review, 58
-
K. Peursem, M. Prat, S. Lawrence (1995)
Health management performanceAccounting, Auditing & Accountability Journal, 8
-
A. Donabedian
Evaluating the quality of medical care -
J.E. Heard, W.J. Bolce
The political significance of corporate social reporting in the USA -
R. Mattessich (1995)
Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied scienceAccounting Organizations and Society, 20
-
T. Tinker, Marilyn Neimark, Cheryl Lehman (1991)
Falling down the Hole in the Middle of the Road: Political Quietism in Corporate Social ReportingAccounting, Auditing & Accountability Journal, 4
-
O. Jones
Postgraduate science and research and development: the role of reputation in organizational choice -
D. Hay
Who uses public sector reports: an exploration -
1978
-
J. Broadbent, R. Laughlin, S. Read (1991)
Recent financial and administrative changes in the NHS: A critical theory analysisCritical Perspectives on Accounting, 2
-
R.H. Gray, D.L. Owen, K. Maunders
Accountability, corporate social reporting and the external social audits -
SO Hunt, J. Mcewen (1980)
The development of a subjective health indicator.Sociology of health & illness, 2 3
-
W.W. Holder
A Study of Selected Concepts for Government Financial Accounting and Reporting: A NCGA Research Report -
M. Weinstein, W. Stason (1977)
Foundations of cost-effectiveness analysis for health and medical practices.The New England journal of medicine, 296 13
-
10.1007/978-1-349-09786-9_15
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1999 MCB UP Ltd. All rights reserved.
- ISSN
- 0951-3574
- DOI
- 10.1108/09513579910283459
- Publisher site
- See Article on Publisher Site
Abstract
With the aim of shedding light on issues surrounding the development and evaluation of report, this paper offers a theory for facilitating and legitimizing an accountability‐based discourse and disclosure in the public health sector. The project adopts Laughlin’s (1995) vision of middle range theory and an accountability perspective to justify the form and normative perspective which shapes the skeletal model to follow. Formulated in part from an analysis of the health management and public sector accounting literatures, the model is now empirically supported from the preferences of health sector accountees in New Zealand. The result is a conceptual construct which is both considerate of and challenging to the standard financial accounting model. The skeletal model consists of five conceptual categories, their interrelationships and properties. The theoretical model considers and mandates illumination of political incentives, incorporates the assumption that accounting can be constitutive as well as reflective and is sympathetic to a wide range of interests and contextual distinctions.
Journal
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Oct 1, 1999
Keywords: Models; Reports; Accountability; Health services