BACKGROUND Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in a...

Background: The issue of professional socialization is very important in accounting. Failure to transfer professional values to accounting students may harm both the profession and its students. Individuals must adapt to all the values and norms of their chosen profession. Studying different aspects of professional socialization and the factors that affect it can provide a basis for improving t...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...

The article examines one of the most intriguing issues related to the public sector reforms; the changing accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously, equated to accountability and control....

To analyze policy impacts of a targeted employment program calls for a new approach of estimation. This study proposes a simple modification to a Social Accounting Matrix (SAM) in order to analyze the multiplier effects of a new sector. A different input composition, or technology, of the sector with targeted job provision makes a conventional analysis of final-demand injections on existing sec...

The aim of this paper is to calculate the impact reduction or elimination net borrowing on Greek economy. assumption made for calculation that a leads government consumption. effects economy reducing are calculated by using Social Accounting Matrix. results show must be replaced significant increase in production and resulting reductions relate primarily sectors which state has sizeable partici...

I n recent years, the so-called Rebound effects that stem from energy efficiency gains have been of increasing interest in the economic literature. This effect happens when improvements in energy efficiency stimulate energy demand rather than decrease it. In the recent paper using Social Accounting Matrix data on the economy of Iran, the previous research has been extended on this field by...