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Management accounting, inter alia, gives information on how resources are allocated within organisations. If managers wish to change patterns of resource allocation, accounting knowledge is pivotal to any change processes. In health care organisations resources follow decisions made by clinicians, hence to have an impact on resource allocations managers must influence them. Direct managerial control over clinicians is not possible or desirable in health care organisations. This article suggests that incentives are an alternative to control in health care and investigates the impact of financial incentives within hospitals, utilising a naturally occurring experimental situation that has arisen between the UK and Canada.

Traditionally in health care and in the public sector more generally, little thought has been given to the impact of provider‐oriented incentives on the delivery of services. There has been an assumption that the language of incentives belonged to the private sector and was inappropriate in the public sector. Instead, the governance of health care has relied on the professional ethos of clinicians to direct decision making. Implicitly there has been an expectation that the ethical stance of clinicians would ensure that their actions were always in the best interest of patients. However, in the context of a heightened awareness of cost constraints there has been a greater emphasis on the active management of resources in medical organizations. This article argues that the structure of incentives in health care is highly significant in resource allocation, as medical ethics does not provide an unambiguous guide to clinical decision making. The paper defines the nature of the financial and professional incentives in medical organizations and discusses their impact on the delivery of services through an analysis of positive and negative effects. By undertaking a comparison between the UK and Canada, the paper identifies the differential nature of the incentives present in the health care systems of these two countries and discusses some of their consequences.

Purpose – The purpose of this chapter is to explore the differing ways in which emancipation is conceived by (Burawoy, 2004) four types of sociology: professional, public, critical and policy. The chapter argues that taken in isolation these sociologies generate issues in research that can only be resolved by reference to the activities of other branches of the sociological enterprise.

Approach – The chapter starts with a conflict of values in public sociological research, where the researcher is confronted with respondents whose ‘voice’ is characterised as racist.

Findings – The chapter argues that whilst public sociology attempts to provide voice to marginalised social groups it often makes arbitrary judgments over the palatability of certain voices, preferring voices sympathetic to the sociological enterprise over populist voices. The nuance here is illustrated as a tension between public and critical sociology that is often overlooked in the literature.

Research implications – The chapter argues that to successfully make sociological judgments to marshal between divergent voices, public sociology needs to re-discover its relationship with professional sociology, in terms of its engagement with political normativity and uses of evidence. Ultimately, for the sociological enterprise to be emancipatory it has to have a functioning interdependence between its four main activities.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The aim of this paper is to set out the role of clinical governance within the new commissioning framework. It starts by considering the historical development of clinical governance and lays out ideas for the new arrangements around the concept of the primary care home and concludes with challenging questions for the future.

The paper draws on the author's role and experience as a senior policy maker in the UK Department of Health.

If we are to fulfil the defined attributes of clinical governance the NHS needs to adopt a more reflective self‐auditing leadership culture. Whether that supposition is accepted or not, a set of questions arises. Why, given for instance the gross failures of care for the frail elderly, have the principles of clinical governance not been systematically embedded? Why, given the NHS can no longer be described as poorly resourced, are clinical outcomes for many conditions lagging behind equivalent international healthcare systems? Why have the improved access and clinical outcomes of recent years been dependent on political rather than NHS leadership? And why in our publicly funded NHS is there frequently a culture of regarding patients as grateful supplicants rather than true partners to whom we should account? Clinical governance for personal, population and system care. Does this represent a coming of age?

This article provides a contribution to the emerging policy debate around clinical governance in the new commissioned NHS, rooted in experience from both the clinical front line and the heart of national health policy making.

This paper seeks to analyse trade unions’ approaches to equal opportunities in Scotland, focusing on issues of: recruitment of membership from different groups; promoting diversity in post‐holding; and the role of “key equalities issues” in collective bargaining.

The paper draws on in‐depth interviews with equalities officers of 26 unions in Scotland. The analysis takes as its starting point the three models of equality policies identified by Rees: the “sameness”, “difference” and “transformation” models.

The paper argues that, although some equalities officers demonstrated a thorough understanding of the issues, union approaches to equalities in practice reflect the “sameness”, and to some extent “difference”, models: attacking direct discrimination and insisting that members should be treated the same, establishing some limited mechanisms to reflect on the different needs of groups, but being less able to tackle the underlying structural causes of inequality. It is suggested that unions need to develop a more sophisticated analysis of equal opportunities which fully reflects the differences between the experiences of groups of workers and which challenges the fundamental, structural inequalities within (and therefore seeks to transform) organisations and labour markets. A key element of this agenda must be the mainstreaming of equal opportunities within collective bargaining.

Further research is required on how unions are beginning to deal with the issues raised in the paper. The paper is also limited to the views of individual equalities officers – further research on local practice is required.

The findings will be of interest to organisations engaged in equalities work and unions seeking to develop policy and practice in this area.

The paper will add to the literature on unions’ approaches to equalities. It applies the Rees model to extensive new data, and is the first major piece of research to address these issues within the Scottish policy context.

Machiavelli's dictums in The Prince (1977) instigated the modern discourse on power. Arguing that “there's such a difference between the way we really live and the way we ought to live that the man who neglects the real to study the ideal will learn to accomplish his ruin, not his salvation” (Machiavelli, 1977, p. 44), his approach is a realist one. In this text, Machiavelli (1977, p. 3) endeavors to “discuss the rule of princes” and to “lay down principles for them.” Taking his lead, Foucault (1978, p. 97) argued that “if it is true that Machiavelli was among the few…who conceived the power of the Prince in terms of force relationships, perhaps we need to go one step further, do without the persona of the Prince, and decipher mechanisms on the basis of a strategy that is immanent in force relationships.” He believed that we should “investigate…how mechanisms of power have been able to function…how these mechanisms…have begun to become economically advantageous and politically useful…in a given context for specific reasons,” and, therefore, “we should…base our analysis of power on the study of the techniques and tactics of domination” (Foucault, 1980, pp. 100–102). Conceptualizing such techniques and tactics as the “art of governance”, Foucault (1991), examined power as strategies geared toward managing civic populations through shaping people's dispositions and behaviors.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.