RT Journal Article
T1 Public sector managers handling accounting data : a UK framework validated in Spain
A1 Purdy, Derek E.
A1 Gago Rodríguez, Susana
AB 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
PB Blackwell Publishing
SN 0267-4424
YR 2002
FD 2002-08
LK https://hdl.handle.net/10016/12263
UL https://hdl.handle.net/10016/12263
LA eng
NO The definitive version is available at www.blackwell-synergy.com
DS e-Archivo
RD 27 jul. 2024