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Article
Publication date: 1 December 1982

Alun Bevan, Sheila Apted, Stuart Hannabuss and Wilfred Ashworth

As Joe Shams moved towards the exit he caught a glimpse of a familiar cover‐pic half‐hidden behind a porta‐reader. Recognising it as a copy of Philip K Dick's Counter clock world

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Abstract

As Joe Shams moved towards the exit he caught a glimpse of a familiar cover‐pic half‐hidden behind a porta‐reader. Recognising it as a copy of Philip K Dick's Counter clock world, he knew that it had been planted there by the library's security division in another of their far from subtle attempts to trap a ‘Dick‐'ead’.

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New Library World, vol. 83 no. 12
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 9 November 2010

Katie Wilkinson, Alun Walters and Anne Crawford‐Docherty

This article describes the approach to modernisation of adult mental health day services taken in Sandwell, which retains a building‐based element to provide for attachment and…

108

Abstract

This article describes the approach to modernisation of adult mental health day services taken in Sandwell, which retains a building‐based element to provide for attachment and belonging, while developing community‐based models that promote social integration and recovery.

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Mental Health and Social Inclusion, vol. 14 no. 4
Type: Research Article
ISSN: 2042-8308

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Available. Open Access. Open Access
Article
Publication date: 30 August 2024

David Heald and Ron Hodges

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor…

807

Abstract

Purpose

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

Design/methodology/approach

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Findings

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

Originality/value

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

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