排序方式: 共有19条查询结果,搜索用时 15 毫秒
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Howard Mellett Neil Marriott Louise Macniven 《Financial Accountability and Management》2009,25(4):435-450
This paper describes how a strategy for health services has been developed for NHS Wales and examines the role of accruals accounting in asset management and development. It uses archival investigation as well as interviews and a questionnaire. The role of accruals accounting in the operation of the service, particularly as it relates to the capital asset base of the Trusts and how these are managed, is discussed in the context that Trusts are autonomous units that develop services, and hence their capital asset base, through their own internal planning structure. It is found that, on devolution, there was a lack of consistent information about the stock of capital assets and that capital charges, based on accruals accounting, were not penetrating asset management within individual Trusts. Although strategies were being developed centrally, their implementation at a Trust level can be impeded as a consequence of accruals accounting. 相似文献
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This paper aims to identify whether the components of a loose-coupled system were present in the asset management systems of the National Health Service (NHS) in Wales and, if so, whether this had a negative impact. By utilising a qualitative analysis of semi-structured interviews with senior officials at two NHS Hospital Trusts together with the findings of a survey of all of the Hospital Trusts in Wales, we conclude that the asset management system of the NHS in Wales exhibits the features of a loosely coupled system with detrimental consequences. Where information on capital assets has been required below board level, lower management relies on local systems, while the information for senior managers and political leaders relies on the management accounting system and ad hoc enquiries. The result has been an impairment of the ability of lower management to reconfigure capital assets which leads to the nation's health service underperforming. 相似文献
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Lisa Marriott 《Critical Perspectives On Accounting》2010,21(7):597-610
New Zealand and Australia have adopted vastly different approaches to retirement savings and its associated taxation. Two fundamental differences exist: New Zealand offers little in the way of tax incentives for retirement savings and there is no compulsion for retirement savings; Australia provides highly concessionary tax incentives and has a mandatory occupational retirement savings scheme. This paper uses a historical institutionalism theoretical framework to investigate the events that led to these diverse approaches in retirement savings taxation between two countries that frequently adopt similar policy ‘solutions’.The research highlights the importance of power and ideas in the policy development process. Power imbalances among institutions and individuals facilitated the pursuit of tax and retirement savings policy arrangements that were aligned with the world view of privileged elites. Ideas justified the policy direction adopted in each country and assisted in legitimising the power granted to actors and institutions that supported the prevailing ideology. The strongest ideas were found in New Zealand, where reform was the most radical. 相似文献
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Pru Marriott 《Accounting Education: An International Journal》2013,22(1):43-62
A learning style indicates a person's preferred way of learning. Students do not learn in the same way and a number of different learning style preferences exist which can change according to experience, i.e. a student's learning style preference may change over time. For accounting students this experience varies according to the institution attended and the programme of study. This paper presents the results of a study of 410 students enrolled on an undergraduate accounting programme in 1998/1999 at two UK universities where students underwent different experiences. Their learning style preferences are analysed against background variables of gender, nationality and institution attended. Also the changes in learning style preferences of students enrolled on the first year in 1998/1999 and who completed their final year in 2000/2001 are analysed. The study shows that differences in learning style preferences exist and that learning style preferences change over time. The paper discusses the implications of these changes and calls for further work in the area. 相似文献
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Alan Sangster Tim Fogarty Greg Stoner Neil Marriott 《Accounting Education: An International Journal》2013,22(5):423-444
AbstractThis paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, Google Advanced Scholar citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global readership for these journals but evidence of relatively low citation levels. However, papers tended to be cited more than expected in cross-disciplinary education journals, discipline-specific education journals, and non-education journals. Guidance is offered to authors seeking to maximise the impact of their research, and issues of concern are identified for editors and publishers. This is the first paper to look beyond content at the usefulness of research in accounting education as indicated by citations. In doing so, it contributes to the current debate on the quality of this research, and of research in accounting and finance in general. 相似文献
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Despite the enhanced shopping opportunities that mobile devices offer to consumers, there is a fine line between consumers enjoying the mobile shopping process and them regretting the time spent involved in it. Through the lens of Uses and Gratifications Theory (U>) and drawing on Flow Theory, this study aims to understand the effects of consumers' interactions with mobile shopping apps on their intention to reuse the app in the future, loyalty towards the brand and brand reputation. Study 1, through a questionnaire (n = 1024), provides insight into the positive and negative relationships between Utilitarian and Hedonic gratifications on intentions to reuse a retailer's mobile app, loyalty towards the b,rand and the brand's reputation. Through undertaking 24 in-depth interviews, Study 2 provides deeper insight into these relationships to uncover the complex nature of the negative effects of escapism. Findings demonstrate that the addictive nature of retailers' shopping apps lead to regrettable escapism. The flow state of mind experienced during escapism, becoming engrossed and notions of time-distortion, leave consumers with feelings of guilt and frustration due to the perceived wasted time spent on the retailer's app. Accordingly, this study advances theoretical understanding of escapism and its negative effects with ubiquitous, portable smartphones. The research provides implications for retailers and policy makers, while offering avenues for future research. 相似文献