The Hand of Government in Shaping Accounting and Reporting in the UK Charity Sector

Accounting in the UK charity sector has changed massively over the last 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder – government – in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, amongst other stakeholders, and this has led to a more accountable and healthier charitable sector.

Basic auditory processing skills and phonological awareness in low-IQ readers and typically developing controls

We explore the relationships between basic auditory processing, phonological awareness, vocabulary, and word reading in a sample of 95 children, 55 typically developing children, and 40 children with low IQ. All children received nonspeech auditory processing tasks, phonological processing and literacy measures, and a receptive vocabulary task. Compared to age-matched controls, the children with low IQ and low reading skills were significantly impaired in auditory and phonological processing, whereas the children with low IQ and preserved reading skills were not. There were also significant predictive relations between auditory processing and single word reading. Poor auditory processing was not dependent on low IQ, as auditory processing was age appropriate in the low-IQ children who were good readers.

Accounting change: Explaining the outcomes, interpreting the process

Purpose: The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar environmental pressures show different outcomes of change.

Design/methodology/approach: Drawing on archetype theory, the paper analyses the case of two Italian local governments. Comparative case studies were carried out, reconstructing a period of 15 years.

Findings: Although confronted with similar environmental pressures, the two cases show two different patterns of accounting change, where only one case is able to finally reach radical change. Accounting change can be prompted by external stimuli, but, once the change is prompted, the outcomes of the change are explained by the dynamics of intra-organisational conditions.

Originality/value: The study contributes to accounting change literature by adopting an approach (i.e. archetype theory) that overcomes some of the limitations of previous studies in explaining variations in organisational change. Through this, the authors are able to explain different outcomes and paces of accounting change and point out the intra-organisational factors also affecting them in the presence of similar environmental pressures. A specification of the theoretical framework in a particular setting is also provided.

The effect of teachers trained in a fundamental movement skills programme on children’s self-perceptions and motor competence

Perceived and actual motor competence are hypothesized to have potential links to children and young people’s physical activity (PA) levels with a potential consequential link to long-term health. In this cross-sectional study, Harter’s (1985, Manual for the Self-perception Profile for Children. Denver, CO: University of Denver) Competency Motivation-based framework was used to explore whether a group of children taught, during curriculum time, by teachers trained in the Fundamental Movement Skills (FMS) programme, scored higher on self-perception and on core motor competencies when compared to children whose teachers had not been so trained. One hundred and seventy seven children aged 7–8 years participated in the study. One hundred and seven were taught by FMS-trained teachers (FMS) and the remaining 70 were taught by teachers not trained in the programme (non-FMS). The Harter Self-Perception Profile for Children assessed athletic competence, scholastic competence, global self-worth and social acceptance. Three core components of motor competence (body management, object control and locomotor skills) were assessed via child observation. The FMS group scored higher on all the self-perception domains (p < 0.05). Statistically significant differences were found between the schools on all of the motor tasks (p < 0.05). The relationships between motor performance and self-perception were generally weak and non-significant. Future research in schools and with teachers should explore the FMS programme’s effect on children’s motor competence via a longitudinal approach.

The Critical Reading of the Images Associated with Science-Related News Reports: Establishing a knowledge, skills, and attitudes framework

For the majority of adults, the media constitute their main source of information about science and science-related matters impacting on society. To help prepare young people to engage with science in the media, teachers are being exhorted to equip their students with the knowledge, skills, and attitudes to respond critically to science-related news reports. Typically, such reports comprise not only text, but also visual elements. These images are not simply adjuncts to the written word; they are integral to meaning-making. Though science teachers make considerable use of newspaper images, they tend to view these representations unproblematically, underestimating their potential ambiguity, complexity, and role in framing media messages. They rarely aim to develop students’ ability to ‘read’, critically, such graphics. Moreover, research into how this might be achieved is limited and, consequently, research-informed guidance which could support this instruction is lacking. This paper describes a study designed to formulate a framework for such teaching. Science communication scholars, science journalists and media educators with acknowledged relevant expertise were surveyed to ascertain what knowledge, skills, and attitudes they deemed useful to engagement with science related news images. Their proposals were recast as learning intentions (instructional objectives), and science and English teachers collaborated to suggest which could be addressed with secondary school students and the age group best suited to their introduction. The outcome is an inventory of learning intentions on which teachers could draw to support their planning of instructional sequences aimed at developing students’ criticality in respect of the totality of science news reports.

Accounting, Regulation and Profitability: The Case of PFI Hospital Refinancing

The refinancing of PFI (Private Finance Initiative) projects represents one of the most contentious aspects of Public Private Partnerships (PPPs) in the UK. The negative publicity associated with UK PFI refinancing deals is associated with several factors, including, evidence of massive private sector profit making, the failure of private sector financiers to share refinancing profits and, lastly, private sector frustration of adequate regulatory intervention in this area. Utilising a dynamic model of capital market and state interaction, this paper explains these outcomes as a function of effective private sector lobbying of bureaucratic state agencies to alter the structure of accounting, accountability and regulation with the goal of securing favourable profit and risk outcomes. These dynamics are illustrated with reference to the history of UK PFI refinancing and a case study of one of the projects where these gains reached extreme levels.