Publication:
Public sector managers handling accounting data : a UK framework validated in Spain

Simple item page
dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorPurdy, Derek E.
dc.contributor.authorGago Rodríguez, Susana
dc.date.accessioned2011-10-11T11:02:56Z
dc.date.available2011-10-11T11:02:56Z
dc.date.issued2002-08
dc.descriptionThe definitive version is available at www.blackwell-synergy.com
dc.description.abstractA group of Spanish researchers wanted to understand how public sector managers were affected by the accounting systems that provide their data and how such managers used the data at a time when Government policy sought to reduce cash expenditures. The group, who interviewed the managers of seven Galician Business Schools, found that the data was not used but further explanations were difficult. It turned to an Original Framework of 8 UK Issues for public sector managers handling data (Purdy, 1993a). This paper takes the Original Framework, discusses its bases, considers areas for research then introduces the concept of a Continuum of learning related to handling data. Successive amendments to the Framework are made until an Extended Framework of 19 Spanish Issues is produced. These Frameworks are discussed with the interview material. The findings show that the Issues were generally well covered by managers and in the direction anticipated by the Extended Framework indicating some relevance to this Framework. The independently collected material had a close correspondence with the Original Framework and was sufficient for that Framework to become a general research instrument for examining the handling of data by its recipients
dc.description.statusPublicado
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationFinancial Accountability & Management, 2002, v. 18, n. 3, pp. 233-260
dc.identifier.doi10.1111/1468-0408.00152
dc.identifier.issn0267-4424
dc.identifier.publicationfirstpage233
dc.identifier.publicationissue3
dc.identifier.publicationlastpage260
dc.identifier.publicationtitleFinancial Accountability & Management
dc.identifier.publicationvolume18
dc.identifier.urihttps://hdl.handle.net/10016/12263
dc.language.isoeng
dc.publisherBlackwell Publishing
dc.relation.publisherversionhttp://dx.doi.org/10.1111/1468-0408.00152
dc.rights©Blackwell Publishing
dc.rights.accessRightsopen access
dc.subject.ecienciaEmpresa
dc.subject.otherPsychology of accounting
dc.subject.otherPublic finance
dc.subject.otherAccounting systems
dc.subject.otherFinancial management
dc.subject.otherUnited Kingdom
dc.subject.otherSpain
dc.subject.otherPublic sector control
dc.subject.otherBudget control versus cash limit control
dc.subject.otherFramework of issues for handling data
dc.titlePublic sector managers handling accounting data : a UK framework validated in Spain
dc.typeresearch article*
dc.type.hasVersionAM*
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
public_gago_FAM_2002_ps.pdf
Size:
369.79 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
DEE - Artículos de Revistas
Economists Online