Accounting, Auditing & Accountability Journal: Volume 6 Issue 3

Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector

Mahmoud Ezzamel, Hugh Willmott

During the last decade, several financial initiatives aimed at“reforming” the public sector in the UK have been producedby the Government. These initiatives seek to supplant…

From Financial Control to Strategic Management: The Changing Faces of Accountability in British Local Government

Allan Cochrane

In recent decades British local government has been the subject ofdramatic financial and political pressures. Explores the apparentlyinexorable rise of approaches dominated by…

Changing Notions of Accountability: A Social Policy View

A.J. Fowles

The notion of accountability in social policy has changed toreflect changes in the UK public sector. In the 1960s and 1970s,professional accountability was seen as compatible with…

Accountability and Accountable Management in the UK Public Sector

Christopher Humphrey, Peter Miller, Robert W. Scapens

Seeks to promote discussion of the pursuit of accountablemanagement in public sector organizations by providing a commentary onpost‐1979 experiences with such reforms in the UK…

Principals, Agents and the Economics of Accountability in the New Public Sector

David Mayston

Examines the recent changes made to the public sector in the UK inthe context of relevant economic models, including the principal‐agentmodel, public goods theory and the median…

Economic Behaviour and the Contracting Outcome under the NHS Reforms: Theory and the Example of Community Nursing

Maureen Mackintosh

Explores the problem of identifying efficient economic behaviourunder the NHS reforms. It argues that “business‐like”behaviour by purchasers is unlikely to be economically…

Codes of Accountability in the New Public Sector

Andrew Gray, Bill Jenkins

Elaborates a model of accountability as a relationship of threeparties: principal, steward and the codes on which stewardship isestablished, executed and adjudicated. Describes…