Resource accounting in the public sector: problems of implementation

MacNiven, Louise Jayne, Mellett, Howard James and Marriott, Neil 2008. Resource accounting in the public sector: problems of implementation. International Public Sector Bulletin 11 , 2.

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Abstract

This article summarises a Research Report: NHS Resource Accounting in Wales: Problems in Implementation published by the Research Committee of the Institute of Chartered Accountants of Scotland (ICAS). The report considers the extent to which NHS Trusts in Wales have adapted to changes in accounting for capital assets. In particular, it attempts to identify whether this has produced benefits alongside any possible shortcomings. Its findings are based on interviews and surveys at the level of individual Trusts in Wales.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance J Political Science > JA Political science (General) J Political Science > JF Political institutions (General) R Medicine > RA Public aspects of medicine
Publisher:	ACCA - The Global Body for Professional Accountants
Last Modified:	04 Jun 2017 03:50
URI:	https://orca.cardiff.ac.uk/id/eprint/27824

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