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Publication date: 20 March 2023

Sarah Shorrock, Steven Parker, Gareth Addidle, Mark Dimelow, Joyce Liddle, Douglas Martin, Tony Procto and Philippa Olive

MASH has been a feature of safeguarding practices in England and Wales since 2011, bringing safeguarding agencies together to effectively share information and prevent…

591

Abstract

MASH has been a feature of safeguarding practices in England and Wales since 2011, bringing safeguarding agencies together to effectively share information and prevent organizational silos. Core agencies include the police, social care, and health, with key features of co-location, joint decision-making and co-ordination. A standardised definition for MASH implementation does not exist, and this lack of a clear definition has meant various structures have emerged, impacting on safeguarding practices. This policy brief draws on workshops with a range of safeguarding practitioners between May and July 2022, about the challenges of collaborative working practices and how MASH can become more standardised. Whilst national standardisation is required, there needs to be flexibility when implementing guidelines, so that practices and processes reflect regional needs and resources.

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Emerald Open Research, vol. 1 no. 13
Type: Research Article
ISSN: 2631-3952

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Article
Publication date: 1 March 2003

Julie E.M. Scott, Jill L. McKinnon and Graeme L. Harrison

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of…

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Abstract

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non‐change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.

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Accounting, Auditing & Accountability Journal, vol. 16 no. 1
Type: Research Article
ISSN: 0951-3574

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