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The enabling impact of accruals accounting in the public sector
Neil Marriott,
University of Winchester
Howard Mellett, Cardiff University
Louise Macniven, Cardiff University
ABSTRACT: This paper examines the enabling impact of accruals accounting with the delivery of the strategy set out for National Health Service in a region of the United Kingdom. It reports the results of an interview and questionnaire survey that describes how accounting interfaces with activity and how the enabling impact of accounting information about capital assets can act as a behavioural driver enabling managers to make economic and efficient decisions. The role of accruals accounting in the operation of the health service, particularly as it relates to the capital asset base of the organisation and how these are managed, is discussed. It was found that cash plays a large part in decision making and, to the extent that it is involved, accruals accounting, far from having an enabling impact, was seen as a complicating factor that can inhibit developments.
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