Public sector accounting

2003 articles

Financial nightmare for the dreaming spires?
The global demand for higher education has never been greater but, as Victor Smart discovers, UK universities are suffering a financial crisis, and a severe one at that
Internationalising PFI
Paul Gosling writes on how Britain's Private Finance Initiative is getting noticed by other countries
ACCA accountants pour their talents into Africa
Margaret Mwanakatwe and Anna Chifungula are two accomplished Zambian accountants who have risen through the ranks in Zambia's private and public sector. They tell Colette Steckel about their successful careers in accounting and business
PFI: beyond criticism, beyond debate?
Victor Smart asks whether Private Finance Initiative contracts offer value for money

Cuts
Critics believe that plans to save £21.5bn a year and eradicate 100,000 back office jobs in central and local government are unachievable and result from optimistic guesswork, not informed calculation. Paul Gosling reports
Effective government spending
Acquiring an integrated financial management system on behalf of a government is not a decision to be taken lightly, reports Michael Parry

Good value?
New research from the Local Government Information Unit suggests PFI and PPP schemes may not represent good value for money and need to be more transparent for the sake of democratic accountability. Paul Gosling considers the evidence
Funding health
England is learning lessons from Australia’s introduction of a casemix funding system in the state of Victoria
Brighter prospects
Professor Ato Ghartey profiles public sector accountability in the developing world and the emerging trends for improved governance and development
Providing infrastructure
Michael Parry continues his series on the acquisition of an integrated financial management system

Lean thinking in healthcare
Dean Westcott examines the ways health systems worldwide are improving productivity and efficiency
Letter from... Ireland
Paul Gosling reports on the historic restoration of devolved government in Northern Ireland
Government joins the fold
Lynn Hine reports on the impact of IFRS conversion on the public sector
Incentives to deliver
Peter Bebb explores the motivation of public sector employees and suggests some ways in which public sector morale and productivity could be improved
The health connection
Colin Forsyth considers the many challenges involved in introducing electronic communication systems to improve the quality of patient care in Europe
Letter from... Czech Republic