Capital budgeting, public service organizations and UK government policy

Accounting Reform in Greek Universities: A Slow Moving Process

“…The SAPOPS developed was again mostly based on the existing accounting plan for the private sector and emphasis was given to the mapping of the pair accounts of both accrual and cash accounting. The transplanting of private sector practices to the public sector is something very common within the literature of accounting reform in the public sector (Lapsley, 1988;and Potter, 2002). ESYL and subsequently the Chamber of Finance, like the project consultant team, acted again within an institutional framework that lacked creativeness in developing new and novel classifications, even not financial, for accountability and performance measurement for the public sector.…”

“…Furthermore, the issue of service costing, which is important for performance measurement, was not dealt with. The lack of guidance from the relevant authorities is a crucial factor that cannot be ignored in relation to the level of sophistication of the implementation of management accounting tools (Lapsley, 1988). Despite these shortcomings the deadline for the implementation of accrual financial accounting by Universities was 1 January, 2000, while the deadline for cost accounting introduction was 1 January, 2001.…”

Accounting Reform in Greek Universities: A Slow Moving Process

“…The SAPOPS developed was again mostly based on the existing accounting plan for the private sector and emphasis was given to the mapping of the pair accounts of both accrual and cash accounting. The transplanting of private sector practices to the public sector is something very common within the literature of accounting reform in the public sector (Lapsley, 1988;and Potter, 2002). ESYL and subsequently the Chamber of Finance, like the project consultant team, acted again within an institutional framework that lacked creativeness in developing new and novel classifications, even not financial, for accountability and performance measurement for the public sector.…”

“…Furthermore, the issue of service costing, which is important for performance measurement, was not dealt with. The lack of guidance from the relevant authorities is a crucial factor that cannot be ignored in relation to the level of sophistication of the implementation of management accounting tools (Lapsley, 1988). Despite these shortcomings the deadline for the implementation of accrual financial accounting by Universities was 1 January, 2000, while the deadline for cost accounting introduction was 1 January, 2001.…”

Motives and structure behind capital investments in ice hockey arenas – the Swedish way

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Accounting Reform in Greek Universities: A Slow Moving Process

“…The SAPOPS developed was again mostly based on the existing accounting plan for the private sector and emphasis was given to the mapping of the pair accounts of both accrual and cash accounting. The transplanting of private sector practices to the public sector is something very common within the literature of accounting reform in the public sector (Lapsley, 1988;and Potter, 2002). ESYL and subsequently the Chamber of Finance, like the project consultant team, acted again within an institutional framework that lacked creativeness in developing new and novel classifications, even not financial, for accountability and performance measurement for the public sector.…”

“…Furthermore, the issue of service costing, which is important for performance measurement, was not dealt with. The lack of guidance from the relevant authorities is a crucial factor that cannot be ignored in relation to the level of sophistication of the implementation of management accounting tools (Lapsley, 1988). Despite these shortcomings the deadline for the implementation of accrual financial accounting by Universities was 1 January, 2000, while the deadline for cost accounting introduction was 1 January, 2001.…”

Motives and structure behind capital investments in ice hockey arenas – the Swedish way

“……”

Accounting Reform in Greek Universities: A Slow Moving Process

“…The SAPOPS developed was again mostly based on the existing accounting plan for the private sector and emphasis was given to the mapping of the pair accounts of both accrual and cash accounting. The transplanting of private sector practices to the public sector is something very common within the literature of accounting reform in the public sector (Lapsley, 1988;and Potter, 2002). ESYL and subsequently the Chamber of Finance, like the project consultant team, acted again within an institutional framework that lacked creativeness in developing new and novel classifications, even not financial, for accountability and performance measurement for the public sector.…”

“…Furthermore, the issue of service costing, which is important for performance measurement, was not dealt with. The lack of guidance from the relevant authorities is a crucial factor that cannot be ignored in relation to the level of sophistication of the implementation of management accounting tools (Lapsley, 1988). Despite these shortcomings the deadline for the implementation of accrual financial accounting by Universities was 1 January, 2000, while the deadline for cost accounting introduction was 1 January, 2001.…”

Motives and structure behind capital investments in ice hockey arenas – the Swedish way

“……”