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’.

Creating Shared Public Space in the Contested City: The Role of Urban Design

This paper examines relevant characteristics of the ‘contested city’ and the concept of ‘public space’ in that problematic context. It offers an appraisal of the historical and contemporary role of urban design in shaping social space and interrogates the feasibility of using urban design to facilitate more integrated cityscapes. It presents detailed case studies of two ‘contested cities’, Nicosia and Belfast, based on content analysis of policy and planning documents, extensive site analyses in both places, interviews and seminar discussions with policy makers, planners, community and civic leaders. The paper comprises four dimensions—conceptual, descriptive, analytical and prescriptive—and in its final section identifies core values and relevant policies for the potential achievement of shared space in contested cities.