Christopher Hood, Oliver James, George Jones, Colin Scott, and Tony Travers
- Published in print:
- 1999
- Published Online:
- November 2003
- ISBN:
- 9780198280996
- eISBN:
- 9780191599491
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198280998.001.0001
- Subject:
- Political Science, UK Politics
Regulation Inside Government analyses the army of inspectors, auditors, grievance‐chasers, standard‐setters, and other bodies overseeing contemporary public organizations. On the basis ...
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Regulation Inside Government analyses the army of inspectors, auditors, grievance‐chasers, standard‐setters, and other bodies overseeing contemporary public organizations. On the basis of a pioneering two‐year inside study of British Government by a team of leading scholars, this book provides an original analytical perspective on regulation within government. Given the limitations of orthodox constitutional checks on executive government, the courts, and elected politicians, regulation inside government deserves more attention than it has hitherto received. As one of the first comprehensive accounts of regulation inside government, this book begins to fill the gap. The empirical data for the study sets out the full range of modes of control applied to the public sector. The authors examine the relationship between formal oversight, of the traditional regulatory sort, with other forms of control based on competition, mutuality, and contrived randomness. They conclude that there is a failure in contemporary public management to deploy each of these modes of control to their full potential.Less
Regulation Inside Government analyses the army of inspectors, auditors, grievance‐chasers, standard‐setters, and other bodies overseeing contemporary public organizations. On the basis of a pioneering two‐year inside study of British Government by a team of leading scholars, this book provides an original analytical perspective on regulation within government. Given the limitations of orthodox constitutional checks on executive government, the courts, and elected politicians, regulation inside government deserves more attention than it has hitherto received. As one of the first comprehensive accounts of regulation inside government, this book begins to fill the gap. The empirical data for the study sets out the full range of modes of control applied to the public sector. The authors examine the relationship between formal oversight, of the traditional regulatory sort, with other forms of control based on competition, mutuality, and contrived randomness. They conclude that there is a failure in contemporary public management to deploy each of these modes of control to their full potential.
Michael Power
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296034
- eISBN:
- 9780191685187
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296034.001.0001
- Subject:
- Business and Management, Finance, Accounting, and Banking, Organization Studies
Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value ...
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Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? This book argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style, internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. The author argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.Less
Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? This book argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style, internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. The author argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer
- Published in print:
- 2006
- Published Online:
- February 2006
- ISBN:
- 9780195305838
- eISBN:
- 9780199783342
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0195305833.001.0001
- Subject:
- Economics and Finance, Financial Economics
This book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the ...
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This book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the development, status, and current policy issues of corporate financial reporting in major countries and the European Union. The globalization of financial markets has contributed to a growing consensus that national financial reporting standards should give way to a single, harmonized set of global reporting standards. This book takes a more practical approach and reaches a different conclusion: that global standards are unlikely to be achieved, and in any event, are not likely to remain unified in the face of continued changes in markets and financial practices. National accounting standards are likely to continue to be relevant for the foreseeable future, and for that reason, the book discusses the national systems and their origins in some detail. The authors also consider a range of other substantive reporting issues, notably the debate over the issue of “fair value” measurement of assets and liabilities, which the authors reject in favor of a system that marks to market only those assets with deep traded markets, coupled with additional disclosures, where relevant.Less
This book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the development, status, and current policy issues of corporate financial reporting in major countries and the European Union. The globalization of financial markets has contributed to a growing consensus that national financial reporting standards should give way to a single, harmonized set of global reporting standards. This book takes a more practical approach and reaches a different conclusion: that global standards are unlikely to be achieved, and in any event, are not likely to remain unified in the face of continued changes in markets and financial practices. National accounting standards are likely to continue to be relevant for the foreseeable future, and for that reason, the book discusses the national systems and their origins in some detail. The authors also consider a range of other substantive reporting issues, notably the debate over the issue of “fair value” measurement of assets and liabilities, which the authors reject in favor of a system that marks to market only those assets with deep traded markets, coupled with additional disclosures, where relevant.
Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa, and Marit Waerness
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296003
- eISBN:
- 9780191685170
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296003.001.0001
- Subject:
- Business and Management, Public Management
Performance audit is now in fashion, but has in the past been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national ...
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Performance audit is now in fashion, but has in the past been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices – France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.Less
Performance audit is now in fashion, but has in the past been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices – France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.
Christopher Humphrey and Anne Loft
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199546350
- eISBN:
- 9780191720048
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199546350.003.0010
- Subject:
- Business and Management, Organization Studies, Finance, Accounting, and Banking
In 1994, Anthony Hopwood wrote about the ‘very active politics’ in the emergent international arena in accounting and auditing, analyzing the institutional interfaces between the international ...
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In 1994, Anthony Hopwood wrote about the ‘very active politics’ in the emergent international arena in accounting and auditing, analyzing the institutional interfaces between the international regulators and the international accounting profession. In doing this he touched on a set of relationships and arrangements that over the subsequent fifteen years have developed into what is now widely recognized as the New International Financial Architecture (NIFA). In terms of global accounting regulation, the International Accounting Standards Board (IASB) has attracted significant research attention. However, far less attention has been paid to the global audit regulatory arena and, in particular, to the International Federation of Accountants (IFAC), which has standard setting boards responsible for international standards on auditing practice, ethics, and education. Responding to this gap, this chapter seeks to assess the contemporary pertinence of Hopwood's (1994) observations and reflections, using empirical and theoretical insights from the rapidly growing literature in the global governance field. What emerges in the field of global auditing regulation is a more complex and interlocking set of relationships than the ‘interfaces’ and ‘lobbying activities’ that Hopwood identified as taking place between regulators and the profession. The chapter describes this as a form of ‘coordinated network governance’ which is binding together international regulators and the international profession in an ongoing project attempting global governance in the audit arena.Less
In 1994, Anthony Hopwood wrote about the ‘very active politics’ in the emergent international arena in accounting and auditing, analyzing the institutional interfaces between the international regulators and the international accounting profession. In doing this he touched on a set of relationships and arrangements that over the subsequent fifteen years have developed into what is now widely recognized as the New International Financial Architecture (NIFA). In terms of global accounting regulation, the International Accounting Standards Board (IASB) has attracted significant research attention. However, far less attention has been paid to the global audit regulatory arena and, in particular, to the International Federation of Accountants (IFAC), which has standard setting boards responsible for international standards on auditing practice, ethics, and education. Responding to this gap, this chapter seeks to assess the contemporary pertinence of Hopwood's (1994) observations and reflections, using empirical and theoretical insights from the rapidly growing literature in the global governance field. What emerges in the field of global auditing regulation is a more complex and interlocking set of relationships than the ‘interfaces’ and ‘lobbying activities’ that Hopwood identified as taking place between regulators and the profession. The chapter describes this as a form of ‘coordinated network governance’ which is binding together international regulators and the international profession in an ongoing project attempting global governance in the audit arena.
Julie Hearn and Kathryn Myers (eds)
- Published in print:
- 2001
- Published Online:
- November 2011
- ISBN:
- 9780192631831
- eISBN:
- 9780191730221
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780192631831.001.0001
- Subject:
- Palliative Care, Patient Care and End-of-Life Decision Making, Pain Management and Palliative Pharmacology
Day care for people with advanced diseases is one of the most rapidly expanding components of palliative care in the UK, and is increasingly a focus of new-service development throughout the world. ...
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Day care for people with advanced diseases is one of the most rapidly expanding components of palliative care in the UK, and is increasingly a focus of new-service development throughout the world. Many benefits, in terms of quality of life, holistic care for the patient and family and increased time at home are claimed by day care. This book provides a comprehensive overview of the current philosophy, patterns, and policies of palliative day care. It places emphasis on the need to evaluate performance in palliative day care and describes in detail aspects such as audit, health economics, and research, and their associated problems and pitfalls. For readers new to the field it aims to survey the broad concepts and components of palliative day care and the philosophies and practical issues that relate to them. For those more experienced in the field, it seeks to highlight some of the questions, challenges, and dilemmas that palliative day care services face and which will need to be addressed in the years ahead.Less
Day care for people with advanced diseases is one of the most rapidly expanding components of palliative care in the UK, and is increasingly a focus of new-service development throughout the world. Many benefits, in terms of quality of life, holistic care for the patient and family and increased time at home are claimed by day care. This book provides a comprehensive overview of the current philosophy, patterns, and policies of palliative day care. It places emphasis on the need to evaluate performance in palliative day care and describes in detail aspects such as audit, health economics, and research, and their associated problems and pitfalls. For readers new to the field it aims to survey the broad concepts and components of palliative day care and the philosophies and practical issues that relate to them. For those more experienced in the field, it seeks to highlight some of the questions, challenges, and dilemmas that palliative day care services face and which will need to be addressed in the years ahead.
Ralf Ewert
- Published in print:
- 2004
- Published Online:
- January 2005
- ISBN:
- 9780199260621
- eISBN:
- 9780191601668
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199260621.003.0010
- Subject:
- Economics and Finance, Financial Economics
Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be largely responsible for recently observed ...
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Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be largely responsible for recently observed accounting and audit failures seems to have gained momentum, and currently, it appears that any auditor offering NAS to auditees automatically endangers ‘independence in appearance’. This chapter addresses the question of whether such opinions can be justified by existing research on the issue of combining NAS and auditing. While there are already some reviews of former empirical papers, there is essentially no survey of the related theoretical research and the more recent empirical work. Here, the focus is mainly on the theoretical side, which is critically reviewed and somewhat extended in Section 2 of the chapter, while Section 3 reviews and interprets some new empirical work in the light of the theories presented before. The final section presents conclusions and directions for further research; the conclusion is that there is no evidence that a simultaneous offering of auditing and NAS to the same client unequivocally and systematically impairs auditor independence, and that, in fact, there are instances where NAS are likely to enhance the quality of the audit because they increase the auditors’ capital that is at stake.Less
Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be largely responsible for recently observed accounting and audit failures seems to have gained momentum, and currently, it appears that any auditor offering NAS to auditees automatically endangers ‘independence in appearance’. This chapter addresses the question of whether such opinions can be justified by existing research on the issue of combining NAS and auditing. While there are already some reviews of former empirical papers, there is essentially no survey of the related theoretical research and the more recent empirical work. Here, the focus is mainly on the theoretical side, which is critically reviewed and somewhat extended in Section 2 of the chapter, while Section 3 reviews and interprets some new empirical work in the light of the theories presented before. The final section presents conclusions and directions for further research; the conclusion is that there is no evidence that a simultaneous offering of auditing and NAS to the same client unequivocally and systematically impairs auditor independence, and that, in fact, there are instances where NAS are likely to enhance the quality of the audit because they increase the auditors’ capital that is at stake.
Christopher Hood, Colin Scott, Oliver James, George Jones, and Tony Travers
- Published in print:
- 1999
- Published Online:
- November 2003
- ISBN:
- 9780198280996
- eISBN:
- 9780191599491
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198280998.003.0002
- Subject:
- Political Science, UK Politics
Sets out the results of the quantitative assessment of regulation inside government in the UK and refers to the detailed table of budget and staffing levels contained in Appendix 2. It offers a ...
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Sets out the results of the quantitative assessment of regulation inside government in the UK and refers to the detailed table of budget and staffing levels contained in Appendix 2. It offers a method for defining what is meant by the term ‘public sector’, which is then deployed to capture the whole set of central regulators of public sector bodies. The pattern of growth in staffing and budgets over a 20‐year period point to nearly exponential growth in regulation inside government, and through highly diverse forms of oversight institution that include auditors, inspectorates, ombudsman, and central agencies.Less
Sets out the results of the quantitative assessment of regulation inside government in the UK and refers to the detailed table of budget and staffing levels contained in Appendix 2. It offers a method for defining what is meant by the term ‘public sector’, which is then deployed to capture the whole set of central regulators of public sector bodies. The pattern of growth in staffing and budgets over a 20‐year period point to nearly exponential growth in regulation inside government, and through highly diverse forms of oversight institution that include auditors, inspectorates, ombudsman, and central agencies.
Christopher S. Chapman, David J. Cooper, and Peter Miller (eds)
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199546350
- eISBN:
- 9780191720048
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199546350.001.0001
- Subject:
- Business and Management, Organization Studies, Finance, Accounting, and Banking
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can ...
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Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last fifty years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this books is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.Less
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last fifty years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this books is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Roy C. Smith and Ingo Walter
- Published in print:
- 2006
- Published Online:
- September 2006
- ISBN:
- 9780195171679
- eISBN:
- 9780199783618
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0195171675.003.0007
- Subject:
- Economics and Finance, Microeconomics
Accounting firms and auditors play a critical role in delivering transparency to capital allocation decisions involving public corporations. Although the source of financial information is the ...
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Accounting firms and auditors play a critical role in delivering transparency to capital allocation decisions involving public corporations. Although the source of financial information is the company itself, a public company in the US is required under federal securities laws to retain an independent accounting firm to audit its accounts and to certify that the company’s financial statements “present fairly, in all material respects, the financial position of the company in accordance with generally accepted accounting principles applied in the United States of America”. This chapter traces the evolution of the accounting industry, how the accounting profession operated in the late 20th century, leading to its virtual collapse in the early 2000s, and the regulatory reforms and measures aimed at assuring its recovery.Less
Accounting firms and auditors play a critical role in delivering transparency to capital allocation decisions involving public corporations. Although the source of financial information is the company itself, a public company in the US is required under federal securities laws to retain an independent accounting firm to audit its accounts and to certify that the company’s financial statements “present fairly, in all material respects, the financial position of the company in accordance with generally accepted accounting principles applied in the United States of America”. This chapter traces the evolution of the accounting industry, how the accounting profession operated in the late 20th century, leading to its virtual collapse in the early 2000s, and the regulatory reforms and measures aimed at assuring its recovery.
Robert Libby and Nicholas Seybert
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199546350
- eISBN:
- 9780191720048
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199546350.003.0013
- Subject:
- Business and Management, Organization Studies, Finance, Accounting, and Banking
This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate ...
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This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate governance regulations on the beliefs and choices of managers, auditors, and corporate directors. Behavioural studies contribute to the broader literature by shedding light on potential unintended consequences and overall efficacy of proposed regulations, revealing the roles of specific actors and the motives behind reporting choices, and demonstrating what determines managers' preferences for different earnings management methods (both real and accruals based). The chapter also discuss areas that have received less attention that provide promising avenues for future behavioural research involving regulation, earnings management, and accounting choice.Less
This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate governance regulations on the beliefs and choices of managers, auditors, and corporate directors. Behavioural studies contribute to the broader literature by shedding light on potential unintended consequences and overall efficacy of proposed regulations, revealing the roles of specific actors and the motives behind reporting choices, and demonstrating what determines managers' preferences for different earnings management methods (both real and accruals based). The chapter also discuss areas that have received less attention that provide promising avenues for future behavioural research involving regulation, earnings management, and accounting choice.
David W. DeLong
- Published in print:
- 2004
- Published Online:
- September 2007
- ISBN:
- 9780195170979
- eISBN:
- 9780199789719
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195170979.003.0011
- Subject:
- Business and Management, Knowledge Management
This chapter provides an outline of how to start implementing knowledge retention programs. It illustrates the uses of a risk assessment or a knowledge audit, as well as an attrition profile and ...
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This chapter provides an outline of how to start implementing knowledge retention programs. It illustrates the uses of a risk assessment or a knowledge audit, as well as an attrition profile and social network analysis, to identify where turnover and lost knowledge will have the greatest impacts. These steps are necessary to build the business case for investing in the implementation of a variety of knowledge retention initiatives. In addition, change management strategies are outlined to address the cultural barriers and resource constraints that can threaten to undermine the implementation process.Less
This chapter provides an outline of how to start implementing knowledge retention programs. It illustrates the uses of a risk assessment or a knowledge audit, as well as an attrition profile and social network analysis, to identify where turnover and lost knowledge will have the greatest impacts. These steps are necessary to build the business case for investing in the implementation of a variety of knowledge retention initiatives. In addition, change management strategies are outlined to address the cultural barriers and resource constraints that can threaten to undermine the implementation process.
George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer
- Published in print:
- 2006
- Published Online:
- February 2006
- ISBN:
- 9780195305838
- eISBN:
- 9780199783342
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0195305833.003.0002
- Subject:
- Economics and Finance, Financial Economics
Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial ...
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Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial accounting statements and their limitations in providing this information, particularly measures of economic values. The essential features of the traditional market-transaction, cost-based accounting system, and the benefits and costs of fair-value accounting and of audits and attestations by independent public accountants (IPAs) are described and evaluated.Less
Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial accounting statements and their limitations in providing this information, particularly measures of economic values. The essential features of the traditional market-transaction, cost-based accounting system, and the benefits and costs of fair-value accounting and of audits and attestations by independent public accountants (IPAs) are described and evaluated.
R. S. Downie and K. C. Calman
- Published in print:
- 1994
- Published Online:
- September 2009
- ISBN:
- 9780192624086
- eISBN:
- 9780191723728
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780192624086.003.0020
- Subject:
- Public Health and Epidemiology, Public Health, Epidemiology
Quality in the delivery of health care has both a quantitative (measurable) and a qualitative (assessable) aspect. The meeting of targets is only one aspect of quality delivery. Other aspects include ...
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Quality in the delivery of health care has both a quantitative (measurable) and a qualitative (assessable) aspect. The meeting of targets is only one aspect of quality delivery. Other aspects include technical skill and competence; professional standards, including ethical issues, attitudes, behaviour, and communication skills; managerial functions, including the ability to work within resources, teaching, audit, and research.Less
Quality in the delivery of health care has both a quantitative (measurable) and a qualitative (assessable) aspect. The meeting of targets is only one aspect of quality delivery. Other aspects include technical skill and competence; professional standards, including ethical issues, attitudes, behaviour, and communication skills; managerial functions, including the ability to work within resources, teaching, audit, and research.
Christopher Pollitt
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296003
- eISBN:
- 9780191685170
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296003.003.0011
- Subject:
- Business and Management, Public Management
This chapter sums up the key findings of this study on the performance audit of SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. It summarizes the answers to the questions in ...
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This chapter sums up the key findings of this study on the performance audit of SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. It summarizes the answers to the questions in previous chapters, which include the nature of performance audit work, auditing criteria, auditing methods, and auditing craft. It speculates on the future of performance audit and identifies certain strategic choices and constraints that may be faced by those who wish to develop performance audit further.Less
This chapter sums up the key findings of this study on the performance audit of SAIs in Great Britain, Sweden, The Netherlands, Finland, and France. It summarizes the answers to the questions in previous chapters, which include the nature of performance audit work, auditing criteria, auditing methods, and auditing craft. It speculates on the future of performance audit and identifies certain strategic choices and constraints that may be faced by those who wish to develop performance audit further.
Michael Power
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296034
- eISBN:
- 9780191685187
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296034.003.0006
- Subject:
- Business and Management, Finance, Accounting, and Banking, Organization Studies
This chapter examines some of the more general implications of a society which is increasingly committed to observing itself through various kinds of auditing practice. It specifically describes the ...
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This chapter examines some of the more general implications of a society which is increasingly committed to observing itself through various kinds of auditing practice. It specifically describes the territory of social theory and the themes of democracy, surveillance, trust, and risk. The discussion starts with a consideration of the democratizing potential of audit. It also converses that the audit explosion reflects a distinctive response to the need to process risk. The theme of the ‘audit society’ indicates where the audit explosion may be leading and directs to a set of tendencies and potentials. Presently, audit operates in a regulatory space where regulators and politicians do not wish to be encumbered by systemic doubts about audit; they need to be reassured that it works or can be made to work better.Less
This chapter examines some of the more general implications of a society which is increasingly committed to observing itself through various kinds of auditing practice. It specifically describes the territory of social theory and the themes of democracy, surveillance, trust, and risk. The discussion starts with a consideration of the democratizing potential of audit. It also converses that the audit explosion reflects a distinctive response to the need to process risk. The theme of the ‘audit society’ indicates where the audit explosion may be leading and directs to a set of tendencies and potentials. Presently, audit operates in a regulatory space where regulators and politicians do not wish to be encumbered by systemic doubts about audit; they need to be reassured that it works or can be made to work better.
Ed Humpherson
- Published in print:
- 2010
- Published Online:
- January 2011
- ISBN:
- 9780199593170
- eISBN:
- 9780191595660
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199593170.003.0013
- Subject:
- Law, Constitutional and Administrative Law
This chapter considers a major phenomenon in the regulatory state, which is all too easily glossed over — the role of ‘bureaucratic regulation’ of public bodies by other public bodies. A prime ...
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This chapter considers a major phenomenon in the regulatory state, which is all too easily glossed over — the role of ‘bureaucratic regulation’ of public bodies by other public bodies. A prime concern is the instruments of the so-called ‘audit culture’ which has flourished in the UK under successive governments. The chapter gives an insider's view of the role of the National Audit Office in scrutinizing the workings of the regulatory reform agenda, with particular reference to the fashionable tools of impact assessment and risk-based evaluation. In so doing, it emphasizes the empowering of parliamentary scrutiny through reports on (lack of) value for money to the House of Commons Public Accounts Committee. It also emphasizes the importance of the work in terms of the economic footprint of regulation.Less
This chapter considers a major phenomenon in the regulatory state, which is all too easily glossed over — the role of ‘bureaucratic regulation’ of public bodies by other public bodies. A prime concern is the instruments of the so-called ‘audit culture’ which has flourished in the UK under successive governments. The chapter gives an insider's view of the role of the National Audit Office in scrutinizing the workings of the regulatory reform agenda, with particular reference to the fashionable tools of impact assessment and risk-based evaluation. In so doing, it emphasizes the empowering of parliamentary scrutiny through reports on (lack of) value for money to the House of Commons Public Accounts Committee. It also emphasizes the importance of the work in terms of the economic footprint of regulation.
Adil E. Shamoo and David B. Resnik
- Published in print:
- 2009
- Published Online:
- May 2009
- ISBN:
- 9780195368246
- eISBN:
- 9780199867615
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780195368246.003.0003
- Subject:
- Biology, Disease Ecology / Epidemiology, Biochemistry / Molecular Biology
Proper management of research conduct is essential to achieving reliable results and maintaining the quality, objectivity, and integrity of research data. The different steps of research should be ...
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Proper management of research conduct is essential to achieving reliable results and maintaining the quality, objectivity, and integrity of research data. The different steps of research should be monitored carefully, and research designs should include built-in safeguards to ensure the quality and integrity of research data. This chapter addresses ethical conduct in different steps of the research process: hypothesis formation, research design, literature review, data collection, data analysis, data interpretation, publication, and data storage. This chapter also discusses methods that can help assure the quality, objectivity, and integrity of research data, such as good research practices (GRPs), standard operating procedures (SOPs), peer review, and data audit.Less
Proper management of research conduct is essential to achieving reliable results and maintaining the quality, objectivity, and integrity of research data. The different steps of research should be monitored carefully, and research designs should include built-in safeguards to ensure the quality and integrity of research data. This chapter addresses ethical conduct in different steps of the research process: hypothesis formation, research design, literature review, data collection, data analysis, data interpretation, publication, and data storage. This chapter also discusses methods that can help assure the quality, objectivity, and integrity of research data, such as good research practices (GRPs), standard operating procedures (SOPs), peer review, and data audit.
Christopher Pollitt and Hilkka Summa
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296003
- eISBN:
- 9780191685170
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296003.003.0001
- Subject:
- Business and Management, Public Management
This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried ...
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This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried out by Supreme Audit Institutions (SAI) in Great Britain, Sweden, The Netherlands, Finland, and France. It highlights the need for more publications that offer sustained and independent analysis of the audit process and stresses the importance of exploring the connections between performance auditing and public-sector management reform.Less
This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried out by Supreme Audit Institutions (SAI) in Great Britain, Sweden, The Netherlands, Finland, and France. It highlights the need for more publications that offer sustained and independent analysis of the audit process and stresses the importance of exploring the connections between performance auditing and public-sector management reform.
Hilkka Summa
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296003
- eISBN:
- 9780191685170
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296003.003.0005
- Subject:
- Business and Management, Public Management
This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to ...
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This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to understand the trends and changes in the focus of performance audit across SAIs. It also highlights the independence of choice that SAIs can exercise and discusses varying strategies that individual SAIs appear to have adopted in order to select their portfolios of study.Less
This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to understand the trends and changes in the focus of performance audit across SAIs. It also highlights the independence of choice that SAIs can exercise and discusses varying strategies that individual SAIs appear to have adopted in order to select their portfolios of study.
