Accounting, Auditing & Accountability Journal, (UK), 1998 Vol 11 No 3
Start page: 292. No of pages: 17
Looks at how responsibility is being devolved along with United Kingdom social services budgets to client services managers, team managers and frontline care workers. Explains the difficulties raised by the concept of responsibility, the new structure of social service departments after the 1991 National Health Service and Community Care Act, and how devolution has worked out in practice. Surveys eight regional social work departments where frontline hostility ensured budget responsibility rests with team managers; and where there are multiple sources of access to a budget, which diffuses responsibility. Shows how budget holders are not held responsible for overspends, prioritization rules are not agreed, and the Director is seen as the only responsible decision maker, to whom teams report rather than individuals. Advocates simple, narrative accounting practices clearly communicated.
Subject(s): PUBLIC SECTOR, ACCOUNTING, BUDGETING, SOCIAL RESPONSIBILITY, WELFARE, UNITED KINGDOM
Database: AFA: Accounting & Finance Abstracts
Style: Survey. Reference: 27AQ355
Reproduced by permission of Anbar Management Intelligence