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1 PM > EXAM > Flashcards

EXAM Flashcards

1
Q

Process of reform in public and not for profit sector

A 
Bureaucratic Model
Managerial Model (NPM)
Public Governance
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2
Q

Prior to 90’s

A

Only cash information was recorded

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3
Q

in 2000’s

A

Governance was introduced and public administration brought in charities and not for profits to aid them in their services

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4
Q

Bureaucratic Model

A

top down perspective where politicians define policies and civil servants implement them

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5
Q

Aims of Bureaucratic Model

A

to increase organisational efficiency by helping capitalism and removing previous hierarchal system

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6
Q

bureaucratic model in the accounting cycle

A

central role is played by budget and attention focused on legitimacy of expenditure

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7
Q

shortcomings of the bureaucratic model

A

unable to adapt and redirect itself, unexpected side results and consequences

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8
Q

NPM is

A

privatisation of public services which focuses from input to output (procedure to results)

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9
Q

NPM change is

A

assessed by change in efficiency or performance of the organisation/department

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10
Q

NPM shortcomings

A

economic models don’t allow for public intervention and theres .a rational agent assumption

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11
Q

Governance is

A

a non hierarchal way of government where public and private organisations concur to policies

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12
Q

main points of governance

A

diff stakeholders with diff needs
has both informal and formal means (law vs code)
focuses on both results and processes

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13
Q

governance shortcomings

A

collusion, cost of negotiation and representation, private sector only focused on private interests.

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14
Q

what is change?

A

a fundamental role within organisations caused by occurrences in the societal, economic and business environments.

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15
Q

the issue of accounting change

A

evolves over time and within specific organisational settings

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16
Q

why do organisations change?

A

planned vs unplanned
continuous vs episodic
change vs innovation

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17
Q

types of changes:

A

first order, second order, archetypal

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18
Q

first order change

A

continuous change involving no major shifts

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19
Q

second order change

A

radical change w/ major shifts

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20
Q

archetypal change

A

change in systems and interpretive schemes

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21
Q

Disruptive vs Incremental change

A

Different forces shape change at different rates in different places

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22
Q

How change is measured:

A

increase in performance

profit and market share ability to change VS competitors ability

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23
Q

Contingency theory change:

A

change as an organisational response to contextual requirements

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24
Q

Resource dependency theory change:

A

domination and exploitation of others resources and favourable situations

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25
Q

archetype theory change:

A

radical Vs incremental

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26
Q

process of change:

A

3 dimension process
pace
sequence
linearity

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27
Q

key concepts in change

A

level of analysis, linearity of time and human agency (types of leadership)

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28
Q

levels of change

A

individual, group, intergroup, organisation

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29
Q

levels of governance

A

global, institutional, managerial, technical and political

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30
Q

organisational culture and change

A

require:

participation, leadership, involvement and communication and no resistance to change

31
Q

interorganisational networks can:

A

align value adding activities at different stages to improve the performance and the service delivered to customers

32
Q

networks such as:

A

strategic alliances, supply chain management, joint ventures and contracting out

33
Q

interorganisational network problems

A

resource pooling, co-operation and co-ordination problems, individual autonomy and knowledge appropriation concerns

34
Q

transaction cost economics is the

A

cost effective choice of organisation form is shown to vary systematically with the attributes of transactions

35
Q

relevance of trust in relation to control

A

is characterised by a different emphasis at various stages of the relationship

36
Q

parters in interorganisational networks

A

the higher the bargaining power of partners, the stronger the use of controls tend to be

37
Q

number of partners:

A

the more partners aim at diversifying their product offerings, the looser the controls tend to be

38
Q

public organisations as regulators

A

rules of the game, public interest guarantor, public policies and punishments

39
Q

public organisations as owners

A

choice of service provision and focus on investment returns

40
Q

public organisations as purchaser:

A

outsourcing and performance evaluation

41
Q

formal accounting and governance systems

A

accounting tools and docs, market tools, contractual and board appointment

42
Q

informal accounting and governance systems

A

trusts, meetings and lobbying

43
Q

controls

A

compliance, true and fair info, market values and efficiencies

44
Q

multidimensional accounting systems

A

network, holding and single organisation

45
Q

multiuser accounting systems

A

internal (board, mayor and managers)

external (shareholders, banks, suppliers and customers)

46
Q

emerging problems

A

love providers autonomy from public ownership
owners focus on financial return
sharing and communicating information

47
Q

role of accounting plays

A

a fundamental role in organisational change processes and is central to public sector reforms

48
Q

understanding accounting change is

A

an ongoing concern

49
Q

shift in public organisations went through

A

reform of shift from bureaucratic archetype to a managerial one

50
Q

circumstances and forces driving

A

the development of practice and the consequences of changes made

51
Q

contingency theory is

A

automatic single variable, formal process control and budget

52
Q

resource dependence is

A

introduction and resistance to change

53
Q

theories of innovation and diffusion

A

how FADs have been implicated in the spread of ABC cycles

54
Q

institutional theoires

A

exogenously driven change and the three pillars convergence towards common equillibrium

55
Q

Public and NFP field is

A

appropriate to investigate accounting change because its well defined and organisations are under similar legal status

56
Q

Contingent variables of radical accounting change

A

active communication, age and openness to change, actual participation and type of activitiy

57
Q

determinant factors of accounting systems are:

A

interaction amongst different coalitions and symbolic meanings of the systems being changed which affects the final outcome

58
Q

Hyndman (2016)

NPM aim

A

to discuss whether NPM still exists today in the UK or not

59
Q

Hyndman (2016)

NPM conclusion

A

NPM most relevant in 90’s
but NPM ideas still exist even today
It’s not obvious

60
Q

Collier (2001)

Police Force Aim

A

effect of financial management on west mercia constabulary over 4 yrs

61
Q

Collier (2001)

Police Force advantages

A

became more efficient by prioritising tasks

62
Q

Collier (2001)

Police Force disadvantages

A

public said service had deteriorated and quality of responses had worsened

63
Q

Hyndman et al (2017)

UK italy and austria aims

A

looking to see how NPM aided with public sector reforms

64
Q

Hyndman et al (2017)

UK italy and austria conclusion

A

uk saw 80% strategies led to legitimate and austria saw 70%
Italy had lack of alignments and wasn’t successful with implementing strategies (those that got legitimised were negative effects)

65
Q

Hyndman (2018)

Westminster and Scotland Aim

A

looks at 2 governments and how legislation affects accounting

66
Q

Hyndman (2018)

Westminster and Scotland Conclusion

A

changes in scotland were less drastic and so easily accepted

changes in westminster were seen as radical and caused dramatic changes

67
Q 
Ter Bogt (2000)
acc change in dutch government
A

looks at dutch organisations and how they react to and accept accounting change

68
Q 
Ter Bogt (2000)
acc change in dutch government
conclusion
A

look at both internal and external factors always
government can introduce changes but cant force organisations to implement them
organisational culture makes this difficult

69
Q

Ditillo et al (2015)
control patterns changes 3 italian cities
aims

A

looks at how control systems change in response to public sector becoming more private

70
Q

Ditillo et al (2015)
control patterns changes 3 italian cities
info

A

despite public sector attempting to implement controls similar to private sector this didnt work because public sector has diff factors e.g. citizens are involved

71
Q

Ditillo et al (2015)
control patterns changes 3 italian cities
conc

A

merge diff methods to find the method that fits best.

Factors are different and so the same controls cant be used

72
Q

Pettigrew et al (2001)
organisational change
aim

A

looks at changes in organisation sector

73
Q

Pettigrew et al (2001)
organisational change
conc

A

states that changes tend to occur continuously rather than as isolated events or single occurrences so its hard to measure change

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