The autonomous regions of Spain have responsibility for healthcare. The Galician Health Service aims to achieve a higher level of health for Galicians with an appropriate primary healthcare system. The law requires healthcare to be promoted within a system of participative management directed by an upper level of management. The healthcare system is changing, and the upper level managers are introducing new systems to improve the provision and administration of care. These changes will include the provision of accounting data in the normal course of managing. This paper is before a study of the changes. The paper provides the background to constructing a Framework and then constructs a Framework for our empirical work. It uses the constructs of information and influence with markers of the information areas and styles of influence in the form of an Information-Influence Matrix (Purdy, 1993b). It also uses personal construction (Kelly, 1955) to help create a dynamic approach to change and the use of accounting information. It finally provides a framework of our anticipations of what might happen to a Health Centre Manager and an Upper Manager.
If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. SummaryThe aim of this paper is to alert members of the surveying professions to the potential weaknesses of property company accounts. The areas covered include the valuation of investment properties, the disposal of investment properties, the recognition of profits in long-term contracts, capitalisation of interest and off-balance-sheet finance. Finally, the implications of poor property company financial reporting for the surveying professions are examined.
INTRODUCTIONThis article focuses on the ability of managers to handle financial management information. Because financial management information has become increasingly important to public sector organisations, the article reports a study conducted with a top management Committee of a Regional Health Authority.The study set out to ascertain if the managers in this Committee had the ability to handle the financial management information with which they were provided, and if this ability changed over time, with or without training. A REVIEW OF RELEVANT LITERATURESince the study was to be conducted with managers at their work, and so using the financial management information available to them, an examination was made of previous literature for any similar studies conducted in natural settings. These types of studies, including financial management information, are sparse, but parts of the three most relevant ones are discussed briefly here. One study of the industrial relations (IDE, 1980) and industrial democracy (IDE, 1981) practices of twelve nations noted that within such issues, information is important. However, it was a subject which was too complex to confront (IDE, 1980) and there was no indication of what information did for the individuals.The study assumed that if an individual indicated involvement then that respondent was implied to have received information (IDE, 1981 ~. A second study focused upon the conditions which facilitate or restrain the positive consequences of company information (Centre for Decision-Making Studies, 1979). The study was conducted in ten companies and covered eleven areas of information: 36 key people completed a questionnaire which included the clarity of the company information. The study assumed that if the information was considered to be clear, then this was taken to mean that the information was easily understood by employees. Amongst other things, a better management-employee relationship was found to be associated with clearer information (Centre for Decision-Making Studies, 1979). This suggests that the at UNIV OF MICHIGAN on June 27, 2015 mlq.sagepub.com Downloaded from 61 information was acting more like a hygiene factor in the sense of Herzberg (1968) used this term, rather than as a piece of knowledge which could be used to effect and to influence affairs or decisions.The third and earliest published study was conducted with male blue-collar employees in a local authority's outdoor recreation department (Wall and Lisheron, 1977). The employees' responses to an initial questionnaire showed a very strong desire for information about matters and decisions which were at a local level to their work, and a strong desire for information concerned with issues at medium and distant levels from their job task. It was also found that the perceived information received was slightly more strongly related to the satisfaction of the employees rather than their influence (Wall and Lisheron, 1977).After this initial survey, Wall and Lisheron and the local authority starte...
In America in the 1950s it was observed that large public corporations were portraying their sense of social responsibility through an analysis of gross income in various forms of supplementary accountings. Suojanen (1954) considered these accountings and their setting and then proposed the production value added statement as an appropriate accounting for the situation. The recent use of value added statements in the United Kingdom has prompted this examination of the enterprise theory and resulted in strengthening some of its assump tions and extending its accounting. The main extension is the separation of the rewards of management from those of other employees.
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