Patterns of governance: The curious case of non-profit community services in Australia

Community has taken on a new significance in Australian social policy discourse. Seemingly sound and morally justifiable, in the context Of neo-liberalism the language of community positions non-profit delivery of services as superior to state-provided services. As a consequence, non-profit community services are being centrally positioned to mediate the relationship between the state and citizen subjects. In the first part of this paper we trace some of the key historical developments in Australia's welfare state and patterns of governance that are propelling the non-profit sector firm the margins to the centre. The second section examines the relationship between Australia's shifting political landscape and the emerging welfare regime. One key feature of this new regime is the attempt to relocate citizenship away from the domain of the state and into that of civil society. The article concludes by sketching out some research themes, focusing, for example, on the impact of devolution of governance in terms of client rights and public accountability.

What We Don't Know Could Hurt Us: A Single Center Study of Batch-to-Batch Variability of Dietary Fluids and Matched Videofluoroscopy Fluids

This study examines batch-to-batch variability in the production of dietary fluids and videofluoroscopy fluids of a single hospital. The material properties, such as viscosity, yield stress, and density, show significant variations between batches. Also waterbased products (i.e., cordial) provide (a) the most stability from week to week for both dietary and videofluoroscopy fluids and (b) the best dietary and videofluoroscopy fluid matches. The study also highlights the need for further research into how base substances, such as water, juice, and dairy products, react with different thickeners and with barium.

A reduced load approximation accounting for link interactions in a loss network

This paper is concerned with evaluating the performance of loss networks. Accurate determination of loss network performance can assist in the design and dimen- sioning of telecommunications networks. However, exact determination can be difficult and generally cannot be done in reasonable time. For these reasons there is much interest in developing fast and accurate approximations. We develop a reduced load approximation that improves on the famous Erlang fixed point approximation (EFPA) in a variety of circumstances. We illustrate our results with reference to a range of networks for which the EFPA may be expected to perform badly.

Texto para discuss??o 16: novos padr??es gerenciais no setor p??blico: medidas do governo americano orientadas para o desempenho e resultados

O estudo realizado envolve um benchmarking de novos padr??es gerenciais adotados pelo governo dos Estados Unidos, notadamente no que se refere a formas inovadoras de gest??o, de controle de gest??o, de gest??o or??ament??ria e de avalia????o institucional. Para a realiza????o do presente trabalho, os autores valeram-se de consulta bibliogr??fica a livros e documentos produzidos nos ??ltimos cinco anos, cabendo destacar, dentre os diversos documentos citados nas refer??ncias bibliogr??ficas e notas, os estudos produzidos pela National Academy of Public Administration ??? NAPA e pelo General Accounting Office ??? GAO sobre o processo de ???reinven????o do governo??? americano. Integram, tamb??m, o presente trabalho informa????es obtidas atrav??s de participa????o em semin??rios e palestras conduzidas pela NAPA e pela Virginia Polytechnic Institute and State University, no per??odo de 03 a 14 de junho de 1996, no ??mbito de projeto de Avalia????o de Programas P??blicos Orientada para Resultados, desenvolvido pela Escola Brasileira de Administra????o P??blica da Funda????o Get??lio Vargas (EBAP/FGV) para o Tribunal de Contas da Uni??o (TCU) do Brasil. Tais palestras inclu??ram, dentre outros assuntos, a vis??o geral da avalia????o no ??mbito do governo federal americano; o papel do Office of Management and Budget (OMB) na avalia????o e mensura????o de desempenho; a evolu????o da auditoria interna e externa, bem como a avalia????o de programas efetuada pela Rand Corporation. Finalmente, ainda no ??mbito do programa referido, foram utilizados materiais e informa????es coletadas a partir de entrevistas efetuadas em organiza????es governamentais como, dentre outras, o U.S. Department of Health and Human Services, e em organiza????es particulares que realizam avalia????o de programas, por for??a de contratos de presta????o de servi??os, como o Urban Institute, a Mathematic Policy Research e a Maximus, todas situadas em Washington D.C

Hedge accounting no mercado acionário brasileiro : efeitos na qualidade da informação contábil e disclosure

Este trabalho investiga, no mercado acionário brasileiro, o efeito da contabilidade de hedge na qualidade das informações contábeis divulgadas, no disclosure dos instrumentos financeiros derivativos e na assimetria de informação. Para medir a qualidade da informação contábil, foram utilizadas as métricas de relevância da informação contábil e informatividade dos lucros contábeis. Para a execução deste trabalho, foi constituída uma amostra geral com empresas brasileiras, não financeiras, listadas na Bolsa de Valores de São Paulo, compreendendo as 150 empresas com maior valor de mercado em 01/01/2014. A partir da amostra geral, foram constituídas amostras para a aplicação dos modelos de value relevance, informativeness, disclosure e assimetria de informação. A amostra para relevância contou com 758 observações firmas-anos, para o período de 2008 a 2013. A amostra para informatividade contou com 701 observações firmas-anos, para o período de 2008 a 2013. A amostra para disclosure contou com 100 observações firmas-anos, para o período de 2011 a 2012. A amostra para assimetria de informação contou com 100 observações firmas-anos, para o período de 2011 a 2012. Para as análises dos dados, utilizou-se regressões com errospadrão robustos com abordagem POLS e Efeitos Fixos, aplicadas sobre dados em painel. Complementarmente, para as análises do efeito do hedge accounting sobre o disclosure e assimetria de informação, foi aplicado o método de Propensity Score Matching. As evidências encontradas para a influência da contabilidade de hedge na relevância da informação contábil apontaram uma relação positiva e significante na interação com o LL. Na análise da informatividade dos lucros contábeis, a pesquisa evidenciou uma relação negativa e estatisticamente significante do lucro quando interagido com a variável dummy de hedge accounting. Quanto às evidências encontradas para a influência do hedge accounting sobre o disclosure dos derivativos, verificou-se uma relação positiva e estatisticamente significante da dummy de hedge accounting com o indicador de evidenciação dos derivativos. Em relação às evidências para a assimetria de informação, embora os coeficientes se mostrassem no sentido esperado, os mesmos não foram estatisticamente significativos. Adicionalmente, incorporamse às análises econométricas uma análise descritiva, na amostra geral, da utilização do hedge accounting no Brasil, para o ano de 2013. Dentre as 150 empresas da amostra, 49 empresas utilizaram hedge accounting, onde 41 empresas adotam apenas 1 tipo de hedge. O hedge de fluxo de caixa é o tipo de hedge mais adotado pelas empresas, sendo utilizado por 42 companhias.

Organizational and accounting change within the context of the environmental agenda: evidence from Portugal

Purpose – The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach – The paper reports the results of a case study conducted between 2006 and 2009. Information was obtained from semi-structured interviews and secondary sources. Organizational changes were analyzed using Laughlin’s model in order to identify which category reflected most of the changes introduced to address environmental matters. Findings – This paper offers evidence that change is not a homogeneous phenomenon. Additionally, it confirms previous studies’ findings which found that accounting did not play a significant role in the process of organizational change within the context of the environmental agenda. Originality/value – This paper seeks to complement the research in this area by integrating observations from a case study into an existing model of levels of organizational change according to how a Portuguese business group incorporated environmental issues into its processes, policies and corporate culture.

Accounting and the “Doctor-Manager Relationship”

The adoption of the “new public management” in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call “content analysis” of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Tourism impacts of a portuguese world heritage historic center: residents’ perspectives

The aim of this study is twofold. First, the study analyzes local community perspectives of the importance of the WHS classification of the historic center of Évora. Second, the study analyzes local residents’ perceived tourism impacts on the municipality of Évora. The methodology comprises quantitative research based on a self-administered survey applied to convenience samples of local residents of Évora in the beginning of 2014. The main results reveal that local residents have a strongly positive perception of the WHS designation. With regard to the perceived tourism impacts, a principal component factor analysis delineated three positive and three negative tourism impacts. The comparison of the mean scores of these factors across residents that live near and far from the historic center reveals that the most valued and least valued factors are common to all groups of residents. Nevertheless, in terms of positive impacts, the residents that live near the historic center revealed higher means than the residents that live far from it, whereas in terms of negative impacts, the latter group revealed higher means than former group.

The international harmonization process of public accounting in Portugal: the perspective of different stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.

The internationally standardized process of public accounting: the perspective of different stakeholders in Portugal

New Public Management (NPM) led to great pressures for to introduce and adapt businesslike accounting in the public sector (Hood, 1995; Lapsley, 2008; Lapsley et al., 2009), specially the transition from cash basis to accrual-based accounting. In consequence, since the last 20 years we assist to a movement towards internationally standardized of public sector accounting that led to the publication of 32 International Public Sector Accounting Standards (IPSAS) for all public sector entities from national central governments to local governments (IFAC, 2008). These standards are accrual-basis and they emphasize the balance sheet approach, the fair value measurement and the revenue-expense approach (Hints, 2007). The main innovations are associated with the use of the balance sheet approach and the fair value measurement because, traditionally, public accounting systems are mainly focused on the revenue-expense approach and on historical cost valuation (Oulasvirta, 2014).