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

Loading...
Thumbnail Image
Identifiers
Publication date
2002-08
Defense date
Advisors
Tutors
Journal Title
Journal ISSN
Volume Title
Publisher
Blackwell Publishing
Impact
Google Scholar
Export
Research Projects
Organizational Units
Journal Issue
Abstract
A 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
Description
The definitive version is available at www.blackwell-synergy.com
Keywords
Psychology of accounting, Public finance, Accounting systems, Financial management, United Kingdom, Spain, Public sector control, Budget control versus cash limit control, Framework of issues for handling data
Bibliographic citation
Financial Accountability & Management, 2002, v. 18, n. 3, pp. 233-260