Accruals accounting in the public sector: A road not always taken

The move from cash to accruals accounting by many governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector. Proponents argue that accruals accounting provides more appropriate information for decision makers and ultimately leads to a more efficient and effective public sector. The transition from cash to accruals accounting for UK central government departments was announced in the early 1990s and was embedded within approximately ten years. At that time there were clear indications that analogous changes, following a similar timeline, would occur in the Republic of Ireland (RoI). In reality, the changes were significantly less extensive. Utilising document analysis and interviews with key actors, this paper considers why a functioning accruals system was established in the UK whereas in the RoI the change to accruals accounting was a ‘road not taken’.

Wideband measurement of the acoustic impedance of tubular objects

A method is discussed for measuring the acoustic impedance of tubular objects that gives accurate results for a wide range of frequencies. The apparatus that is employed is similar to that used in many previously developed methods; it consists of a cylindrical measurement duct fitted with several microphones, of which two are active in each measurement session, and a driver at one of its ends. The object under study is fitted at the other end. The impedance of the object is determined from the microphone signals obtained during excitation of the air inside the 1 duct by the driver, and from three coefficients that are pre-determined using four calibration measurements with closed cylindrical tubes. The calibration procedure is based on the simple mathematical relationships between the impedances of the calibration tubes, and does not require knowledge of the propagation constant. Measurements with a cylindrical tube yield an estimate of the attenuation constant for plane waves, which is found to differ from the theoretical prediction by less than 1.4% in the frequency range 1 kHz-20 kHz. Impedance measurements of objects with abrupt changes in diameter are found to be in good agreement with multimodal theory.