Corporate governance under 'New Public Management': An exemplification

Corporate Governance: An International Review

Volumn 8, Issue 2, 2000, Pages 166-176

  Clatworthy, Mark A ^a   Mellett, Howard J ^a   Peel, Michael J ^a  

^a CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0040434962     PISSN: 09648410     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-8683.00193     Document Type: Article

References (59)

1. AC (1995) Code of Audit Practice, Audit Commission, London.
2. ANAO (1997) Applying Corporate Governance Principles to Budget-Funded Public Sector Agencies, Australian National Audit Office, Canberra.
3. ASB (1995) Statement of Principles for Financial Reporting, Accounting Standards Board, London.
4. Anderson, R. and Epstein, M. (1995) 'The Usefulness of Annual Reports', Australian Accountant, April, 25-28.
5. Arnold, J. (1977) 'The Information Requirements of Shareholders', in Carsberg, B. and Hope, T. (eds.), Current Issues in Accounting, Philip Allan, Oxford.
6. ASSC (1975) The Corporate Report, Accounting Standards Steering Committee, London.
7. Bartlett, S. and Chandler, R. (1997) 'The Corporate Report and Private Shareholders: Lee and Tweedie Twenty Years on', British Accounting Review, 29, 3, 245-261.
8. Briston, R. J. (1977) 'The Private Shareholder and the Corporate Report: Some Further Evidence', The Accountant's Magazine, December, 504-507.
9. CIPFA (1998) Accountability: A Framework for Public Services, Chartered Institute of Public Finance and Accountancy, London.
10. Clarke, T. (1998) 'Research in Corporate Governance', Corporate Governance: An International Review, 6, 1, 57-66.
11. Clatworthy, M. and Mellett, H. J. (1997) 'Managing Health and Finance: Conflict or Congruence?', Public Money and Management, 17, 4, 41-46.
12. Clatworthy, M., Mellett, H. J. and Peel, M.J. (1999) 'External Audit Fee Levels in NHS Trusts', Paper presented at British Accounting Association South Western Accounting Group Conference, University of the West of England.
13. CR (1992) Committee on Financial Aspects of Corporate Governance, Gee and Co., London.
14. Davis, H. and Daly, G. (1999) 'Extended Viewpoint: Achieving Democratic Potential in the NHS', Public Money and Management, 19, 3, 59-62.
15. Dodd, V. (1998) '£80,000 Payout for Ridicule of Cancer Victim', The Guardian, 9 December, p. 7.
16. DoH (1989) Self-governing Hospitals, Department of Health, HMSO, London.
17. DoH (1997a) The New NHS, Department of Health, HMSO, London.
18. DoH (1997b) The Purpose, Organisation, Management and Funding of the National Health Service, Department of Health, London.
19. DoH (1998) In the Public Interest: Developing A Strategy for Public Participation in the NHS, Department of Health, London.
20. DoH (1999) New Figures Give Picture of Clinical Care in the NHS, Press Release 1999/0355, NHS Executive, London.
21. Dyer, C (1998a) 'NHS to Pay £4m to Family of US Banker', The Guardian, 7 November, p. 12.
22. Dyer, C (1998b) 'Cerebral Palsy Boy Wins £3.3.m Damages', The Guardian, 14 October, p. 2.
23. Dyer, C (1998c) 'CJD Victims' Families Awarded £1m', The Guardian, 23 May, p. 6.
24. Epstein, M. and Pava, M. (1993) The Shareholder's Use of Corporate Annual Reports, JAI Press, Connecticut.
25. Ezzamel, M. and Willmott, H. (1993) 'Corporate Governance and Financial Accountability: Recent Reforms in the UK Public Sector', Accounting, Auditing and Accountability Journal, 6, 3, 109-132.
26. Ferlie, E., FitzGerald, L. and Ashburner, L. (1996) 'Corporate Governance in the Post 1990 NHS: The Role of the Board', Public Money and Management, 16, 2, 15-21.
27. Foster, T., Jenkins, D. and Vickerey, D. (1986) 'The Incremental Information Content of the Annual Report', Accounting and Business Research, 16, 62, 91-98.
28. Gray, A. and Jenkins, B. (1993) 'Codes of Accountability in the New Public Sector', Accounting, Auditing & Accountability Journal, 6, 3, 52-67.
29. Gwilliam, D. (1991) 'The Auditor's Liability to Third Parties', in Sherer, M. and Turley, S. (eds.), 'Current Issues in Auditing' Paul Chapman Publishing, London.
30. Ham, C. (1994) 'When Health Care Goes on the Ration', The Guardian, 9 November.
31. Hardcastle, A. (1990) 'Financial Accountability and Reporting in Central Government', Public Money and Management, 10, 2, 23-28.
32. Harrison, J. (1998) 'Corporate Governance in the NHS - An Assessment of Boardroom Practice', Corporate Governance: An International Review, 6, 3, 140-150.
33. Henke, D. (1999) 'Blair Link to Cronyism Enquiry', The Guardian, 16 July.
34. Hinde, J. (1999) 'A Nice Way to Run the NHS', Times Higher Educational Supplement, 2 April, pp. 6-7.
35. HMSO (1985) Companies Act 1985, HMSO, London.
36. Hodges, R., Wright, M. and Keasey, K. (1996) 'Corporate Governance in the Public Services: Concepts and Issues', Public Money and Management, 16, 2, 7-13.
37. Hodges, R. and Mellett, H. J. (1998) 'Asset Revaluations in the Accounts of UK National Health Service Trusts', Financial Accountability and Management, 14, 1, 57-70.
38. Hollingsworth, K., White, F. and Harden, I. (1998) 'Audit, Accountability and Independence: The Role of the Audit Commission', Legal Studies, 18, 1, 78-102.
39. Hood, C. (1991) 'A Public Management for all Seasons', Public Administration, 69, 1, 3-19.
40. Humphrey, C., Miller, P. and Scapens, R. (1993) 'Accountability and Accountable Management in the UK Public Sector', Accounting, Auditing and Accountability Journal, 6, 3, 7-29
41. ICAS (1988) Making Corporate Reports Valuable, Institute of Chartered Accountants in Scotland, Edinburgh.
42. Jones, R. (1992) 'The Development of Conceptual Frameworks of Accounting for the Public Sector', Financial Accountability and Management, 8, 4, 249-264.
43. Lapsley, I. (1993) 'Markets, Hierarchies and the Regulation of the National Health Service', Accounting and Business Research, 23, 91A, 384-394.
44. Lee, T. A. and Tweedie, D. P. (1977) The Private Shareholder and the Corporate Report, ICAEW, London.
45. Levene, T. (1998) 'Why TECs may be off the Case', The Guardian, 24 October, p. 1.
46. Likierman, A. and Taylor, A. (1990) Government's New Departmental Reports: Challenges and Potential Problems, Research Report 19, Chartered Association of Certified Accountants, London.
47. Mayston, D. (1993) 'Principals, Agents and the Economics of Accountability in the New Public Sector', Accounting, Auditing & Accountability Journal, 6, 3, 68-96.
48. Mellett, H., Marriott, D. and Harries, S. (1993) Financial Management in the NHS, Chapman and Hall, London.
49. Mellett, H. J. and Williams, J. V. (1997) 'Accountability and the Accounting Regime in the Public Sector: Some Messages from the NHS', Journal of Management in Medicine, 11, 5, 269-278.
50. Mihill, C. (1995) 'Cut-off Lines for Treatment' The Guardian, 19 September.
51. NHSE (1998) Corporate Governance in the NHS: Controls Assurance Statements 1998/99 and 1999/ 2000, Health Service Circular 1998/070, NHS Executive, Leeds.
52. Pallot, J. (1992) 'Elements of a Theoretical Framework for Public Sector Accounting', Accounting, Auditing and Accountability Journal, 5, 1, 38-59.
53. Pauly, L. W. and Reich, S. (1997) 'National Structures and Multinational Corporate Behaviour: Enduring Differences in the Age of Globalization', International Organization, 51, 1, 1-30.
54. Peck, E. (1995) 'The Performance of an NHS Trust Board: Actors' Accounts, Minutes and Observation', British Journal of Management, 6, 135-156.
55. Poole, O. (1999) '£2.75m for Bright Boy 'Trapped' in Disability', The Daily Telegraph, 12 May, p. 12.
56. Robertson, D. (1999) 'Life in the College from Hell', Times Higher Education Supplement, 28 May, p. 8.
57. Rutherford, B. (1990) 'Towards a Conceptual Framework for Public Sector Financial Reporting', Public Money and Management, 10, 2, 11-15.
58. Tricker, R. (1995) 'Corporate Governance - A Subject Whose Time Has Come', Corporate Governance: An International Review, 3, 4, 187-188.
59. Tricker, R. (1996) Pocket Director, Profile Books, London.