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Financial accountability & management in governmen... 9건

  1. [해외논문]   Issue Information  


    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 209 - 210 , 2018 , 0267-4424 ,

    초록

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    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  2. [해외논문]   NOTICEBOARD  


    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 211 - 211 , 2018 , 0267-4424 ,

    초록

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  3. [해외논문]   Management across boundaries: A municipal dilemma  

    Thomasson, Anna (School of Economics and Management, Lund University, Lund, Sweden)
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 213 - 225 , 2018 , 0267-4424 ,

    초록

    Abstract Public sector mergers have the potential of being viable alternative to other public sector reforms in the striving toward making public service provision more equipped to confront some of the challenges faced today. Mergers however often fail to deliver promised results. Previous research point to the importance of post‐merger integrating processes for realizing the synergies expected from mergers. However, so far these studies have focused on what occurs inside organizations and less on the interplay between different levels. By adopting a governance and top management perspective, this study increases our understanding of the importance of political decisions on the outcome of a merger in the public sector context. Further, this study increases our understanding of how organizational boundaries on different levels of merging organizations influence post‐merger integrating processes and the role of different actors as boundary spanners. The results of this study are based on five case studies of public sector mergers at the local level in Sweden.

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    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

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  4. [해외논문]   The failed implementation of performance management in Irish central government  

    McGeough, Francis (Institute of Technology, Blanchardstown, Dublin, Ireland) , Beck, Matthias (Queen's University Belfast, Belfast, Ireland)
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 226 - 239 , 2018 , 0267-4424 ,

    초록

    Abstract Ireland's Strategic Management Initiative was launched in 1994 and aimed to improve public services delivery. In line with public sector reforms in other countries, it placed strong emphasis on performance management in public sector organisations. Initiatives stressed the need for strategic planning and performance monitoring. The overall impact of these reforms was disappointing, with the Organisation for Economic Co‐operation and Development reporting in 2008 that the Irish public sector lacked a performance culture. This paper utilizes a series of interviews with senior managers in order to identify why performance management did not gain traction and our contribution highlights the complex contextual factors which undermined this agenda.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

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  5. [해외논문]   The development of the management accountant's role revisited: An example from the Swedish Social Insurance Agency  

    Holmgren Caicedo, Mikael (Stockholm Business School, Stockholm University, Stockholm, Sweden) , Må (Stockholm Business School, Stockholm University, Stockholm, Sweden) , rtensson, Maria (Stockholm School of Economics, Stockholm Centre for Organizational Research (SCORE), Stockholm University, Stockholm, Sweden) , Tamm Hallströ , m, Kristina
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 240 - 251 , 2018 , 0267-4424 ,

    초록

    Abstract This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA's operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative‐level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de‐hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  6. [해외논문]   Participatory and incremental development in an African local government accounting reform  

    Lassou, Philippe J. C. (Department of Management, University of Guelph, Guelph, ON, Canada) , Hopper, Trevor (School of Business, Management & Economics, University of Sussex, East Sussex, UK) , Soobaroyen, Teerooven (Essex Business School, University of Essex, Colchester, UK) , Wynne, Andrew (School of Business, University of Leicester, Leicester, UK)
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 252 - 267 , 2018 , 0267-4424 ,

    초록

    Abstract Despite significant donor funding, government accounting reforms seeking transparent and effective management of public resources often fail or have limited success, especially in Africa, prompting questions about donors’ implementation approach and calls for studies of successful reforms. This paper investigates a local government accounting reform in Benin supported by a German development agency–perceived as successful due to the participatory, pragmatic, and incremental approach reinforced by conditionalities in the face of neo‐patrimonial leadership.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  7. [해외논문]   The relationship between supplier control and competition in public sector outsourcing  

    Johansson, Tobias (Örebro University Business School, Örebro University, Örebro, Sweden) , Siverbo, Sven (Department of Economics and IT, University West, Trollhättan, Sweden)
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 268 - 287 , 2018 , 0267-4424 ,

    초록

    Abstract The aim of this article is to develop theory and contribute to empirical studies about how the effectiveness of bureaucratic controls in public sector outsourcing is contingent upon supplier competition, and why and how this interaction plays out differently for hard and soft types of outsourced services. In previous inter‐organizational management control (IOMC) research there is a contradiction between theory and empirical results concerning how bureaucratic control and supplier competition interacts in aligning suppliers. While IOMC theory suggests competition reduces the need for bureaucratic control, empirical studies clearly indicate the opposite. We extend previous research and theorizing by differing between the outsourcing of hard and soft types of services and by testing the joint effect of bureaucratic control and competition on supplier alignment. The empirical case for testing theory is outsourcing by competitive tendering in the public sector. We use transaction level data from 166 local government suppliers in Sweden. In accordance with our prediction, the effect of bureaucratic control in aligning suppliers decreases with supplier competition when hard types of services are outsourced. For soft types of services, our results indicate that bureaucratic control is not contingent upon supplier competition. Furthermore, we show that when supplier competition is low the effect of bureaucratic control on supplier alignment is stronger for hard than for soft types of services. These results constitute an important contribution to the central notion of the interplay between bureaucratic control and competition in the IOMC literature.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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  8. [해외논문]   Publication outlets for healthcare financial research: A study of journal quality perceptions  

    Forgione, Dana A. (College of Business, University of Texas at San Antonio, San Antonio, TX, 78249‐0632, USA) , Liu, Hanni (The O'Malley School of Business, Manhattan College, Riverdale, NY, 10471, USA) , Smith, Pamela C. (College of Business, University of Texas at San Antonio, San Antonio, TX, 78249‐0632, USA) , Liu, H. Harrison (College of Business, University of Texas at San Antonio, San Antonio, TX, 78249‐0632, USA)
    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 288 - 305 , 2018 , 0267-4424 ,

    초록

    Abstract Publications in high quality journals often serve to indicate research productivity. However, many top‐rated journals infrequently publish cross‐disciplinary topics such as healthcare financial management (HFM). So, academic administrators and HFM researchers find it challenging to evaluate the quality of the work. Journals open to publishing HFM articles are distributed across multiple disciplines. Each field has its own journal rankings typically focused on their primary subject area. Starting with prior literature, we form a cross‐disciplinary journal list and solicit preliminary input from editors, associated editors, reviewers, and authors. We then solicit confirmatory ranking input from independent researchers in a holdout sample.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

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    Fig. 1 이미지
  9. [해외논문]   Financial Accountability & Management  


    Financial accountability & management in governments, public services, and charities v.34 no.3 ,pp. 306 - 308 , 2018 , 0267-4424 ,

    초록

    Abstract Publications in high quality journals often serve to indicate research productivity. However, many top‐rated journals infrequently publish cross‐disciplinary topics such as healthcare financial management (HFM). So, academic administrators and HFM researchers find it challenging to evaluate the quality of the work. Journals open to publishing HFM articles are distributed across multiple disciplines. Each field has its own journal rankings typically focused on their primary subject area. Starting with prior literature, we form a cross‐disciplinary journal list and solicit preliminary input from editors, associated editors, reviewers, and authors. We then solicit confirmatory ranking input from independent researchers in a holdout sample.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지

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