Purchaser Provider Relationships and Innovation: A Case Study of GP Purchasing in Glasgow

NHS reforms have been the subject of much debate in recent years. Evidence from the purchaser provider arrangements is fragmented and limited in its conclusions. This paper presents research focusing on the relationship which has developed, demonstrating how GP fundholders and NHS Trusts have been engaged in mutual education, partnerships, purchasing, and designing services. It identifies considerable scope for innovation and learning at the interface between primary and secondary care and concludes that policy developments need to recognize and build on the achievements which have been made during recent years so as to optimize future collaborative potential.     

Casemix Management in a New Zealand Hospital: Rationalisation and Resistance

This paper discusses the use of a 'casemix' information system to rationalise and scrutinise clinical activity in a corporatised New Zealand hospital. The implementation of the casemix system was part of a management strategy to influence clinician behaviour by making visible the financial implications of clinical decisions. Clinicians were able to resist the application of this comparative surveillance system by challenging or diverting the information produced.     

PRIOR ACCOUNTING EDUCATION AND PERFORMANCE IN A FIRST-LEVEL UNIVERSITY COURSE IN NEW ZEALAND

This New Zealand study examined whether prior accounting education at school had a positive effect on performance in the corresponding first-level university course. The research question was tested using an ANCOVA. Proxies for academic ability were used as covariates so as to eliminate systematic bias in the samples. Prior study at the Bursary level carried a positive benefit. The findings were in agreement with the thesis that the level of conceptual accounting thought acquired at school, rather than the ability to manipulate figures in accordance with mechanical bookkeeping procedures, affected subsequent performance at university.     

SOME TIME SERIES PROPERTIES OF CORPORATE EARNINGS IN NEW ZEALAND: A NOTE

This study examines some time series properties of earnings and returns on shareholders' equity for a sample of 110 New Zealand firms. The results show that successive changes in these time series are independent and that they can be modelled by a random walk process.     

ACCOUNTING STUDENTS AT UNIVERSITY AND TECHNICAL INSTITUTE IN NEW ZEALAND

The first year intake of accounting students at Auckland University and the three technical institutes that serve the Auckland region were surveyed to find out: what characteristics differentiate university and technical institute students; their reasons for choosing to major in accounting; their perceptions of their own course and institution vis-á-vis the alternative course and institution; and the relative importance of family, friends and school personnel as influences on their choice of tertiary education. In general, university accounting students are significantly older (due mainly to the fact that university students tend to remain longer at secondary school), are better qualified academically and come from families higher on the socioeconomic scale. It was also found that university students perceive their course to have higher status, while stated reasons given by technical institute students revolve around the practicability and vocational orientation of the course. Parents, particularly father, and friends exert far more influence on educational and vocational decision-making than any other source, including school personnel.     

THE PLACE OF COMMUNICATION SKILLS IN THE TRAINING OF ACCOUNTANTS IN NEW ZEALAND

The purpose of this study was to identify those communication skills most needed by accountants, so providing information which could be useful for accounting educators when designing programmes. The survey showed that practising accountants perceived wide differences between the desired and demonstrated communication skills of their new graduates. Academics, too, perceived serious deficiencies in their students. The conclusion is that academics, for the sake of their students and the accounting profession, should endeavour to increase the amount of time and expert effort put into communication skills in their university programmes.     

EFFECTS OF NEW CONTROL SYSTEMS IN SWEDISH HEALTH CARE ORGANIZATIONS

Organizations that are radically changing their control systems provide interesting arenas for studies of the effects of such systems. Research on public organizations have shown reforms in some cases to have effects but in other cases they have had no effects. The aim of our study is to describe the introduction and effects of a new control system in the Swedish health care sector. Basically a traditional budget system is replaced with a system according to which hospitals are paid for services made. We found that the new system had functional but also some dysfunctional effects. The major functional effect was an increased productivity. This was possible due to an earlier low level of productivity. However, increased productivity demands capacity reductions given a certain production level. Such decisions must be taken by politicians but they are, however, very reluctant to reduce capacity, which may cause serious disturbances in the system and dysfunctional consequences.     

EXAMINING ACCOUNTABILITY DIMENSIONS IN STATE‐OWNED ENTERPRISES

This paper examines accountability in the context of New Zealand's state‐owned enterprises (SOEs), and considers an accountability framework which extends beyond traditional (upward and outward) dimensions. While traditional accountability dimensions are clearly detailed in the legislation, less clear are the dilemmas and contradictions faced by SOEs, balancing multiple interests, and at times, conflicting objectives. These issues are explored through interviews conducted in two phases over a two year period with senior executives from 12 of the then 17 SOEs operating in New Zealand. Findings reveal a number of dimensions of accountability that extend beyond current conceptualisations of accountability in the public sector, often including multiple directions of accountability. Implications suggest the need for a more explicit framework of accountability relevant to the SOE context, which may serve useful in identifying potential pathways to conflict mitigation.     

RESTRUCTURING THE NHS AGAIN: SUPPLY SIDE REFORM IN RECENT ENGLISH HEALTH CARE POLICY

Introducing market-like structures to public services is a key aspect of New Public Management. The restructuring of the NHS into an internal market of the 1990s is an example. Recent policies have further developed this notion. A new aspect of the restructuring is a focus on increasing the diversity of types of provider of healthcare organisations. The objectives of the restructuring policy entailing the increase in supply side diversity are examined, and the challenges raised by these changes are discussed. It is argued that the government is too optimistic about the benefits, and insufficiently concerned about possible undesirable consequences.     

AN EMPIRICAL INVESTIGATION OF THE EXTENT AND NATURE OF BRAND VALUATION ACTIVITY IN NEW ZEALAND

An empirical study concerned with investigating the prevalence and nature of brand valuation activity in strongly-branded New Zealand based companies is reported. Analysis of data provided by 60 companies responding to a questionnaire mailed to all New Zealand companies identified as owning recognisable brand names revealed that 15 (25%) had been involved in brand valuation activity. Support for a hypothesised relationship between the acquisitive orientation of companies and the propensity to value brands has been provided. The extent to which brand valuation is conducted as an information service to management suggests that the financial accounting orientation that has characterised much of the brand valuation debate may be somewhat inappropriate.     

Ex-dividend Day Pricing in New Zealand

Controversy continues over the question of tax clientele effects in the pricing of shares that pay dividends. The empirical results remain inconclusive, with variations in testing methods and sample formation the probable causes of much of the variation in outcomes. This study focuses on testing for the presence of a tax clientele effect consistent with prior tests for the same effect using a sample from a particular tax regime period in New Zealand in which companies could pay either or both taxable and non-taxable dividends. The results are generally consistent with the presence of a tax clientele effect in the New Zealand market for the time period, while providing essentially no support for the short term trading hypothesis.
JEL classification: G10; G15