Are We All Accountants Now?
DOI | 10.1177/026455059304000101 |
Date | 01 March 1993 |
Published date | 01 March 1993 |
Subject Matter | Articles |
2
Are
We All
Accountants
Now?
Financial
Management
in
the
Probation
Service
Hazel
Kemshall,
joint
Lecturer
in
Social
Work
at
Birmingham
University
and
SPO
in
the
West
Midlands
Probation
Service,
argues
that
the
mere
acquisition
of
accountancy
skills
by
managers
in
order
to
respond
to
government
pressures
on
cost
effectiveness
will
not
be
enough.
Rather,
the
present
economic
and
political
climate
requires
managers
and
staff
to
concern
themselves
with
clear
planning,
commitment
to
quality,
and
the
effectiveness
of
all
aspects
of
the
work
of the
Service.
A
critical
analysis
of
the
usefulness
of
present
performance
indicators
in
contributing
to
this
agenda
is
offered,
particularly
in
respect
of
issues
of
effectiveness,
quality,
anti-discrimination
and
staff
morale.
She
concludes
by
suggesting
a
formula
for
change
in
management
practice
and
a
framework
for
measuring
both
efficiency
and
effectiveness.
ash
limits
constraints
and
the
devolu-
tion
of
budgets
to
local
centres
has
introduced
middle
managers
of
the
Service
to
the
rigours
of
the
private
sector,
market
economy.
’Value
for
,
‘
~~
money’
is
the
new
watchwvord,
and
the
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