EXAM

Question 1

Process of reform in public and not for profit sector

Answer 1

Bureaucratic Model
Managerial Model (NPM)
Public Governance

Question 2

Prior to 90’s

Answer 2

Only cash information was recorded

Question 3

in 2000’s

Answer 3

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

Question 4

Bureaucratic Model

Answer 4

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

Question 5

Aims of Bureaucratic Model

Answer 5

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

Question 6

bureaucratic model in the accounting cycle

Answer 6

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

Question 7

shortcomings of the bureaucratic model

Answer 7

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

Question 8

NPM is

Answer 8

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

Question 9

NPM change is

Answer 9

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

Question 10

NPM shortcomings

Answer 10

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

Question 11

Governance is

Answer 11

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

Question 12

main points of governance

Answer 12

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

Question 13

governance shortcomings

Answer 13

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

Question 14

what is change?

Answer 14

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

Question 15

the issue of accounting change

Answer 15

evolves over time and within specific organisational settings

Question 16

why do organisations change?

Answer 16

planned vs unplanned
continuous vs episodic
change vs innovation

Question 17

types of changes:

Answer 17

first order, second order, archetypal

Question 18

first order change

Answer 18

continuous change involving no major shifts

Question 19

second order change

Answer 19

radical change w/ major shifts

Question 20

archetypal change

Answer 20

change in systems and interpretive schemes

Question 21

Disruptive vs Incremental change

Answer 21

Different forces shape change at different rates in different places

Question 22

How change is measured:

Answer 22

increase in performance

profit and market share ability to change VS competitors ability

Question 23

Contingency theory change:

Answer 23

change as an organisational response to contextual requirements

Question 24

Resource dependency theory change:

Answer 24

domination and exploitation of others resources and favourable situations

Question 25

archetype theory change:

Answer 25

radical Vs incremental

Question 26

process of change:

Answer 26

3 dimension process pace sequence linearity

Question 27

key concepts in change

Answer 27

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

Question 28

levels of change

Answer 28

individual, group, intergroup, organisation

Question 29

levels of governance

Answer 29

global, institutional, managerial, technical and political

Question 30

organisational culture and change

Answer 30

require: | participation, leadership, involvement and communication and no resistance to change

Question 31

interorganisational networks can:

Answer 31

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

Question 32

networks such as:

Answer 32

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

Question 33

interorganisational network problems

Answer 33

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

Question 34

transaction cost economics is the

Answer 34

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

Question 35

relevance of trust in relation to control

Answer 35

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

Question 36

parters in interorganisational networks

Answer 36

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

Question 37

number of partners:

Answer 37

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

Question 38

public organisations as regulators

Answer 38

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

Question 39

public organisations as owners

Answer 39

choice of service provision and focus on investment returns

Question 40

public organisations as purchaser:

Answer 40

outsourcing and performance evaluation

Question 41

formal accounting and governance systems

Answer 41

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

Question 42

informal accounting and governance systems

Answer 42

trusts, meetings and lobbying

Question 43

controls

Answer 43

compliance, true and fair info, market values and efficiencies

Question 44

multidimensional accounting systems

Answer 44

network, holding and single organisation

Question 45

multiuser accounting systems

Answer 45

internal (board, mayor and managers) | external (shareholders, banks, suppliers and customers)

Question 46

emerging problems

Answer 46

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

Question 47

role of accounting plays

Answer 47

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

Question 48

understanding accounting change is

Answer 48

an ongoing concern

Question 49

shift in public organisations went through

Answer 49

reform of shift from bureaucratic archetype to a managerial one

Question 50

circumstances and forces driving

Answer 50

the development of practice and the consequences of changes made

Question 51

contingency theory is

Answer 51

automatic single variable, formal process control and budget

Question 52

resource dependence is

Answer 52

introduction and resistance to change

Question 53

theories of innovation and diffusion

Answer 53

how FADs have been implicated in the spread of ABC cycles

Question 54

institutional theoires

Answer 54

exogenously driven change and the three pillars convergence towards common equillibrium

Question 55

Public and NFP field is

Answer 55

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

Question 56

Contingent variables of radical accounting change

Answer 56

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

Question 57

determinant factors of accounting systems are:

Answer 57

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

Question 58

Hyndman (2016) | NPM aim

Answer 58

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

Question 59

Hyndman (2016) | NPM conclusion

Answer 59

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

Question 60

Collier (2001) | Police Force Aim

Answer 60

effect of financial management on west mercia constabulary over 4 yrs

Question 61

Collier (2001) | Police Force advantages

Answer 61

became more efficient by prioritising tasks

Question 62

Collier (2001) | Police Force disadvantages

Answer 62

public said service had deteriorated and quality of responses had worsened

Question 63

Hyndman et al (2017) | UK italy and austria aims

Answer 63

looking to see how NPM aided with public sector reforms

Question 64

Hyndman et al (2017) | UK italy and austria conclusion

Answer 64

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)

Question 65

Hyndman (2018) | Westminster and Scotland Aim

Answer 65

looks at 2 governments and how legislation affects accounting

Question 66

Hyndman (2018) | Westminster and Scotland Conclusion

Answer 66

changes in scotland were less drastic and so easily accepted | changes in westminster were seen as radical and caused dramatic changes

Question 67

``` Ter Bogt (2000) acc change in dutch government ```

Answer 67

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

Question 68

``` Ter Bogt (2000) acc change in dutch government conclusion ```

Answer 68

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

Question 69

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

Answer 69

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

Question 70

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

Answer 70

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

Question 71

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

Answer 71

merge diff methods to find the method that fits best. | Factors are different and so the same controls cant be used

Question 72

Pettigrew et al (2001) organisational change aim

Answer 72

looks at changes in organisation sector

Question 73

Pettigrew et al (2001) organisational change conc

Answer 73

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