All Outputs (9)

The United Nations’ (UN) decision to adopt international public sector accounting standards (IPSAS) (2019)
Journal Article
Chow, D., & Pontoppidan, C. (2019). The United Nations’ (UN) decision to adopt international public sector accounting standards (IPSAS). Journal of Public Budgeting Accounting and Financial Management, 31(2), 285-306. https://doi.org/10.1108/jpbafm-08-2018-0087

Purpose: The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective. Design/methodology/approach: A content analysis of publicly accessible documents from the UN System archives was conduc... Read More about The United Nations’ (UN) decision to adopt international public sector accounting standards (IPSAS).

Financial responsibilization and the role of accounting in social work: Challenges and possibilities (2019)
Journal Article
Chow, D., Greatbatch, D., & Bracci, E. (2019). Financial responsibilization and the role of accounting in social work: Challenges and possibilities. The British Journal of Social Work, 49(6), 1582-1600. https://doi.org/10.1093/bjsw/bcz062

Accounting provides a distinctive conceptual lens to analyse how neo-liberal reforms in the public sector operate. Despite this, appreciation of the significance of accounting as a key neo-liberal instrument of organisational change is only embryonic... Read More about Financial responsibilization and the role of accounting in social work: Challenges and possibilities.

Usefulness of consolidated government accounts: A comparative study (2018)
Journal Article
Chow, D., Pollanen, R., Baskerville, R., Aggestam-Pontoppidan, C., & Day, R. (2019). Usefulness of consolidated government accounts: A comparative study. Public Money & Management, 39(3), 175-185. https://doi.org/10.1080/09540962.2018.1535034

This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public... Read More about Usefulness of consolidated government accounts: A comparative study.

When is personalisation considered a form of co-production? The case of Personal Budgets reform in English social care (2016)
Book Chapter
Bracci, E., & Chow, D. (2016). When is personalisation considered a form of co-production? The case of Personal Budgets reform in English social care. In M. Fugini, E. Bracci, & M. Sicilla (Eds.), Co-production in the public sector : experiences and challenges (41-57). Springer Verlag. https://doi.org/10.1007/978-3-319-30558-5_4

In recent times, co-production has become an all-embracing term applied in different contexts and with several meanings. Broadly speaking, co-production can be considered any “regular, long-term relationships between professionalized service provider... Read More about When is personalisation considered a form of co-production? The case of Personal Budgets reform in English social care.

The reorganization of Children’s Social Services in England (2011)
Journal Article
Purcell, C., & Chow, D. (2011). The reorganization of Children’s Social Services in England. Public Money & Management, 31(6), 403-410. https://doi.org/10.1080/09540962.2011.618764

Through a case study of a London borough's children's social services department (CSD), this article highlights themes concerning the reorganization of children's social care provision. Reorganizations have been driven in part by tensions between the... Read More about The reorganization of Children’s Social Services in England.

New development: In pursuit of WGA — Research findings from the UK (2009)
Journal Article
Chow, D., Humphrey, C., & Moll, J. (2009). New development: In pursuit of WGA — Research findings from the UK. Public Money & Management, 29(4), 257-260. https://doi.org/10.1080/09540960903035049

In 1998, the UK Treasury and National Audit Office recommended the publication of whole of government accounts (WGA) and set out timelines for a full set of audited accounts to be made available for 2005-06. So far nothing has been published. This ar... Read More about New development: In pursuit of WGA — Research findings from the UK.

Whole of Government Accounting in the UK (2008)
Book
Chow, D., Humphrey, C., & Moll, J. (2008). Whole of Government Accounting in the UK. Association of Chartered Certified Accountants

The UK government made a commitment to produce a consolidated set of public sector accruals-based accounts, known as Whole of Government Accounts (WGA), as a component of its accounting reforms, eg Resource Accounting and Budgeting (RAB). This requir... Read More about Whole of Government Accounting in the UK.

Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda (2007)
Journal Article
Chow, D., Humphrey, C., & Moll, J. (2007). Developing Whole of Government Accounting in the UK: Grand Claims, Practical Complexities and a Suggested Future Research Agenda. Financial Accountability and Management, 23(1), 27-54. https://doi.org/10.1111/j.1468-0408.2007.00418.x

Mental Accounting and Decision Making: Evidence under Reverse Conditions where Money is Spent for Time Saved (2005)
Journal Article
Duxbury, D., Keasey, K., Zhang, H., & Chow, S. (2005). Mental Accounting and Decision Making: Evidence under Reverse Conditions where Money is Spent for Time Saved. Journal of Economic Psychology, 26(4), 567-580. https://doi.org/10.1016/j.joep.2004.11.001

Evidence from the behavioural decision literature suggests that economic decisions may be made on less than rational grounds. In this respect the formation of ‘mental accounts’ by individuals has been used to explain apparent departures from rational... Read More about Mental Accounting and Decision Making: Evidence under Reverse Conditions where Money is Spent for Time Saved.