Matches in SemOpenAlex for { <https://semopenalex.org/work/W129972753> ?p ?o ?g. }
Showing items 1 to 95 of
95
with 100 items per page.
- W129972753 abstract "One objective of government is to provide services at least cost, whilst maintaining or improving service quality. This may be the main goal, but questions are now being asked whether the service ought to be provided directly by the government or by the private sector. The shift of services from the public to the private sector is known by several terms such as market testing, outsourcing or competitive tendering and contracting out (CTC). The objective of this study is to investigate if and how accounting information is used by public sector managers in a major Commonwealth (Australia) Government Department to decide whether a service should be contracted out. The contracting out of Corporate Services with special reference to legal services is used as an exploratory case study to identify the variables associated with management decision-making in the contracting-out process. An avoidable-cost approach was used to determine the level of estimated savings from contracting out and these were verified by external accountants. There were differences of opinion among management staff as to the reason for contracting out legal services. Some believed it was dollar driven; others were of the opinion that quality was the underlying reason, whilst a third theme suggested that ideology and political motivation was the driving force. This suggests the need for better documentation and embedding of process. Nevertheless, the accounting system did drive, in part, the decision to investigate the possibility of contracting out corporate services." @default.
- W129972753 created "2016-06-24" @default.
- W129972753 creator A5003572674 @default.
- W129972753 creator A5087302188 @default.
- W129972753 date "2004-01-01" @default.
- W129972753 modified "2023-09-27" @default.
- W129972753 title "Public sector market testing for contracting out: some implications for accounting and management" @default.
- W129972753 cites W1552610829 @default.
- W129972753 cites W1566447476 @default.
- W129972753 cites W1601892521 @default.
- W129972753 cites W1637236929 @default.
- W129972753 cites W2004944140 @default.
- W129972753 cites W2014685710 @default.
- W129972753 cites W2031384114 @default.
- W129972753 cites W2034205695 @default.
- W129972753 cites W2054313792 @default.
- W129972753 cites W2054881670 @default.
- W129972753 cites W2061944142 @default.
- W129972753 cites W2064963141 @default.
- W129972753 cites W2083851673 @default.
- W129972753 cites W2084096208 @default.
- W129972753 cites W2094802631 @default.
- W129972753 cites W2106046944 @default.
- W129972753 cites W225469296 @default.
- W129972753 cites W2317398816 @default.
- W129972753 cites W3122919894 @default.
- W129972753 cites W3144127399 @default.
- W129972753 cites W322267027 @default.
- W129972753 hasPublicationYear "2004" @default.
- W129972753 type Work @default.
- W129972753 sameAs 129972753 @default.
- W129972753 citedByCount "2" @default.
- W129972753 countsByYear W1299727532015 @default.
- W129972753 crossrefType "journal-article" @default.
- W129972753 hasAuthorship W129972753A5003572674 @default.
- W129972753 hasAuthorship W129972753A5087302188 @default.
- W129972753 hasConcept C121426985 @default.
- W129972753 hasConcept C121955636 @default.
- W129972753 hasConcept C136264566 @default.
- W129972753 hasConcept C138885662 @default.
- W129972753 hasConcept C144133560 @default.
- W129972753 hasConcept C147859227 @default.
- W129972753 hasConcept C162324750 @default.
- W129972753 hasConcept C162853370 @default.
- W129972753 hasConcept C17744445 @default.
- W129972753 hasConcept C201650216 @default.
- W129972753 hasConcept C2778137410 @default.
- W129972753 hasConcept C2779253866 @default.
- W129972753 hasConcept C39549134 @default.
- W129972753 hasConcept C41895202 @default.
- W129972753 hasConcept C46934059 @default.
- W129972753 hasConcept C50522688 @default.
- W129972753 hasConceptScore W129972753C121426985 @default.
- W129972753 hasConceptScore W129972753C121955636 @default.
- W129972753 hasConceptScore W129972753C136264566 @default.
- W129972753 hasConceptScore W129972753C138885662 @default.
- W129972753 hasConceptScore W129972753C144133560 @default.
- W129972753 hasConceptScore W129972753C147859227 @default.
- W129972753 hasConceptScore W129972753C162324750 @default.
- W129972753 hasConceptScore W129972753C162853370 @default.
- W129972753 hasConceptScore W129972753C17744445 @default.
- W129972753 hasConceptScore W129972753C201650216 @default.
- W129972753 hasConceptScore W129972753C2778137410 @default.
- W129972753 hasConceptScore W129972753C2779253866 @default.
- W129972753 hasConceptScore W129972753C39549134 @default.
- W129972753 hasConceptScore W129972753C41895202 @default.
- W129972753 hasConceptScore W129972753C46934059 @default.
- W129972753 hasConceptScore W129972753C50522688 @default.
- W129972753 hasLocation W1299727531 @default.
- W129972753 hasOpenAccess W129972753 @default.
- W129972753 hasPrimaryLocation W1299727531 @default.
- W129972753 hasRelatedWork W1482478170 @default.
- W129972753 hasRelatedWork W1563472390 @default.
- W129972753 hasRelatedWork W1821073802 @default.
- W129972753 hasRelatedWork W2001191136 @default.
- W129972753 hasRelatedWork W2007612482 @default.
- W129972753 hasRelatedWork W2011732247 @default.
- W129972753 hasRelatedWork W2032024059 @default.
- W129972753 hasRelatedWork W2044772454 @default.
- W129972753 hasRelatedWork W2049116042 @default.
- W129972753 hasRelatedWork W2053368883 @default.
- W129972753 hasRelatedWork W2062584894 @default.
- W129972753 hasRelatedWork W2111725886 @default.
- W129972753 hasRelatedWork W2134938289 @default.
- W129972753 hasRelatedWork W2341390954 @default.
- W129972753 hasRelatedWork W2418001273 @default.
- W129972753 hasRelatedWork W2725472182 @default.
- W129972753 hasRelatedWork W2889706060 @default.
- W129972753 hasRelatedWork W292052997 @default.
- W129972753 hasRelatedWork W3111286751 @default.
- W129972753 hasRelatedWork W769219059 @default.
- W129972753 isParatext "false" @default.
- W129972753 isRetracted "false" @default.
- W129972753 magId "129972753" @default.
- W129972753 workType "article" @default.