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The findings of Prof. Warwick Funnell and Prof. Robert Jupe have stimulated international policy debates on government accountability and the provision of public services. By challenging conventional free market wisdom, their analysis of the limits to effective privatisation have been used by stakeholders concerned by the direction of public sector reform, including government representatives, professionals and political pressure groups. They achieved this through accessible publications and close partnerships with these stakeholders that provide a platform for associated discussion events, seminars and media commentary.
Aberdeen public sector accounting research into adopting accruals accounting, the application of international accounting principles and standards, the treatment of privately financed public assets and the basis of Whole of Government Accounts was used extensively by the principal researcher in advisory work for UK and devolved governments, international agencies, professional bodies and regulators. It contributed directly to changes in the way governments budget, manage and report the performance of resource use, to increased stakeholder awareness of public accounting issues nationally and internationally, and to improved public understanding of these complex issues. It mainstreamed accounting research into the public policy process.
Lack of access to water and sanitation services (WSS) is a long-term material deficit in Latin American democracies, worsened since the 1980s by privatization and commodification policies. Research at Newcastle since 2005 has played a major role in supporting policy change to defend and enhance public services by providing evidence-based grounds for policy interventions and informed citizen participation. It has:
Professor Paul Grout has had a significant impact on national policy on the delivery of public services by the private sector in the last five years. His research undertaken at the University of Bristol on private provision by regulated utility companies and public private partnerships, using both economic theory and empirical studies, paved the way for his central involvement in, and directly informed, key regulatory decisions. These decisions impact materially on almost every individual and organisation in the UK. His research also directly led to his appointment in 2012 to the Board of Ofgem (the Gas and Electricity Markets Authority), the UK energy regulator.
Research conducted at the UoE (2005-13) on private sector involvement in health care has:
This impact has been achieved as a result of the distinctive methodology employed in the underlying research and, relatedly, the degree to which it has authority among policy stakeholders at the national and global levels.
Sheila Ellwood (at Bristol from 2006) examined how managerial freedoms created through the trend to decentralise public service organisations need to be tempered through `better' accounting. Her research has led to her appointment as a non executive director (2000-2005) and a Treasury Panel member (2009-11). The research impacts on both national policy and local financial management. Her impact is seen in the financial reporting policy in local public bodies; the policy on auditing local public bodies and in the costing/ pricing of healthcare. Her work has been used in UK parliamentary committees and incorporated into government accounting manuals. International recognition includes dissemination of her work by the Chinese Treasury.
Professor Robin Blackburn has written extensively on pension policy and has advocated the need for strong public pension provision. Following the financial crisis that began in 2008, Blackburn's ideas have attracted much interest, especially given that he had identified many of the problems that would come to afflict private schemes. His work has been recognised globally: for example, he was invited to speak at a conference organised by the EU Commissioner for Employment, Social Affairs and Inclusion, and his research has been cited by the United Nations' Department of Economic and Social Affairs. Blackburn's highest-profile work has been in Ecuador, where he has addressed the President, cabinet ministers, and senior civil servants.
This case study refers to the development of strategic public affairs management and associated research on political risk and the regional economy at the University of Chester. It demonstrates both impact on business strategy at international levels and influence on government policy. The Bank of America (MBNA) case is evidenced as an example of effective public affairs research. The business is the largest service based centre in the region, accounting for 3% of Cheshire's GDP (2011). The research has informed both strategy and policy for business and government resulting in the retention of a major international business in the North West.
A body of research carried out at Sheffield Hallam University has led to significant changes in the accounting requirements for charities in England and Wales. Two sets of impact are presented: (A) simplified audit requirements for smaller charities from 2008/09 through enhancement of an alternative regime of `independent examination' (IE), and (B) Government acceptance in 2012/13 of the case for further simplifications in charity regulation. Over the period 2009-13 at least £15 million of charity resources has been released from mandatory audits for charities to spend on work with beneficiaries. Further benefits to the sector will follow from the latest developments.
This case study focuses on the impact of research studies and their influence on International Financial Reporting Standards (IFRS) carried out by Manchester Business School (MBS). International accounting harmonisation is currently the most topical issue debated in the accountancy world. These studies have attracted the attention of practitioners, e.g. Association of Chartered Certified Accountants (ACCA), and policy makers, e.g. the UK Accounting Standards Board (ASB). The research has informed the policy debate of whether IFRS should be mandated further, and been taken up in the negotiating position of several key bodies. It has been used to justify the continued application of IFRS among UK quoted companies.