D Harradine

LinkAge Plus: lessons for third sector organisations and commissioners

Purpose – The paper aims to explore the relationship between commissioners of service and the third sector arising from research undertaken during a LinkAge Plus project by comparison to the eight principles of commissioning. It seeks to explore the issues concerning the development of services and the implications in an era of austerity for rapid changes to the implementation of policy nationally in the UK and internationally.Design/methodology/approach – The main methods employed are interview, document analysis and observation. This research re‐evaluates research undertaken for a LinkAge Plus pilot evaluation.Findings – The framework provided by the eight principles of good commissioning appeared to rely on the premise that the contracts entered into are long‐term in nature, however, where short‐term contracts are entered into the principles appear somewhat unachievable.Research limitations/implications – The paper examines the findings arising from one LinkAge Plus pilot site only, however, the author...

Civil society commissioning: the accounting contribution to strategy

The authors propose that an accounting discipline contribution, throughout the commissioning cycle for services, is essential to the strategic perspective and therefore the long-term sustainability of service given the growing importance to the delivery of public services by commissioned civil society organizations (CSOs). The authors examine a Department for Work & Pensions (DWP) project in one local authority in the UK to identify the contribution that could and should be made. A model, the strategic accounting commissioning cycle (SACC), which suggests the contribution to be made by the accounting discipline at each stage within the cycle, has been developed to assist the identification of this contribution.

Austerity and financial governance: a UK case study of the National Health Service

Purpose – This research concerns the issue of financial governance within the UK NHS and aims to assess the effectiveness of existing financial governance arrangements in the main providers of health services in the UK. Also considered is the importance of good financial governance in a time of financial austerity. Design/methodology/approach – The primary research for this project was based on the use of a questionnaire to all finance directors in NHSTs in England supported by semi-structured interviews with: finance directors, non-executive directors, executive directors and senior finance staff. Findings – Among the main findings of the study were: certain financial management systems were not prioritised in line with what is seen as good practice; existing financial management systems were not always seen as adequate for the achievement of good financial governance; there was sometimes a lack of understanding of financial issues by non-executive directors; and the complexity of the NHS funding process...

An examination, through roles of accounting, of the commissioning of public services from the third sector: the case of a DWP funded initiative

The commissioning of public services from the third sector is explored. The article is based on a qualitative review of pilots for a Department for Work and Pensions (DWP) project— ‘LinkAge Plus’—for people aged over 50. The article offers organizations and policy-makers new insights into the issues faced by the third sector and commissioners of services. The main issue identified is the fragility of the accounting information used to make decisions and monitor progress.

Service line reporting in a National Health Service foundation trust: an initial assessment of its relevance and applicability

Financial management and control systems are key components of effective management in NHS organizations. Systems have recently been enhanced by the introduction of service line reporting (SLR) in NHS foundation trusts (NHSFT). This article explores the extent to which SLR has been introduced into one NHSFT and what achievements have been made so far. It also considers the extent to which the SLR approach aligns with modern thinking about budgetary systems.