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Topic 1 Reading Accounting And The Pursuit Of Efficiency Notes

Accounting Notes > Accounting in the New Public Sector Notes

This is an extract of our Topic 1 Reading Accounting And The Pursuit Of Efficiency document, which we sell as part of our Accounting in the New Public Sector Notes collection written by the top tier of LSE students.

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Accounting and the Pursuit of Efficiency - (Hopwood 1985)

ACCOUNTING AND THE PURSUIT OF EFFICIENCY - (HOPWOOD 1985)

ACCOUNTING AND PUBLIC POLICY

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Accounting records provide a way of freezing the decisions of the past (Bahmueller, 1981) 'Facts' can thereby be created out of dissent and disagreement Accounting is already centrally implicated in the institutional frameworks, language and patterns of power and influence that characterize the public sector

PRESSURES FOR PUBLIC SECTOR ACCOUNTING TO CHANGE CHANGING CONCEPTIONS OF THE STATE

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The legitimacy and value of at least some State actions and prerogatives are now being questioned from the perspective of a very different ideological stance A new way of examining and managing the State is emerging o And accounting is being implicated in that process Agencies of the State are now being asked to account for their, aims, actions and achievements 'Value for money' has now entered the vocabulary of government New economic visibility Economic calculations are now being seen as a way not only of reforming the management of the State but also of influencing the priorities which are given in policy determination and decision making

ACCOUNTING AND ECONOMIC RESTRAINT

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Organisations tend to increase their investment in economic calculation and visibility during periods of restraint o 'newly poor behavour' (Olofsson and Svalander, 1975) Financial standards, budgets and plans become both more detailed and more subject to change Accounting in the United Kingdom has tended to flourish during just such periods of economic difficulty Auditing profession - emerged in the latter part of the 19 th century as a product of attempts to reform the practice of bankruptcy administration Cost accounting and the elementary practices of financial control started to play a more important role in manufacturing organisations faced with a rising real cost of labour at a time of general deflation and recession The slump of the 1930s saw a dramatic rise in the role and status of accountants in industry as members of the auditing profession started to enter the upper echelons of manufacturing industry

THE SEARCH FOR GREATER EFFICIENCY

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