The use of performance information in external reporting: an empirical study of UK executive agencies
Article Abstract:
A study of 57 annual reports of various UK executive agencies was undertaken to assess the state of performance reporting. These reports were compared to results gathered from an analysis of earlier annual reports. Results showed that there was a significant number of entities that did not bother to discuss issues such as efficiency and effectiveness and analyze the process affecting performance. Nevertheless, recent reports showed greater inclination to discuss quality rather than inputs, outputs and results. This situation appears to be an improvement over earlier reports.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1995
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A study of the use of targets in the planning documents of executive agencies
Article Abstract:
The use of target setting in financial planning among executive agencies in the UK was examined. In addition, the role of targets in managerial competence and accountability was investigated by analyzing the planning documents of executive agencies. Evidence shows that targets are important in the implementation of a system of planning and control. However, target setting differs between the longer-term corporate plans and the shorter-term business plans. It was also found that there are certain weaknesses in the use of performance targets by some executive agencies.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1997
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Decentralisation and management accounting in central government: recycling old ideas?
Article Abstract:
The role of management accounting in the decentralization of government services in the UK was examined. Specifically, the reliance of the government's Next Steps initiative on a commercial-based planning and control model of management and accounting was investigated. It was found that control of overhead costs is an essential function of executive agencies in the UK. Moreover, the commercial-based management accounting model has certain weaknesses which can be rectified by enhancing the role of controllership in the public sector.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1997
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