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The purpose of this paper is to provide new insights into the contribution and experiences of non-statutory sector (voluntary) services delivering care coordination.

This qualitative study, based on face-to-face semi-structured interviews with 17 managers from a range of non-statutory sector services, used thematic data analysis supported by a framework approach.

Four themes emerged: commissioning arrangements undermined non-statutory sector development; working relationships between statutory and non-statutory services required time and energy to navigate and sustain; the establishment of a niche role in the larger network of provision; and tensions relating to future developments. The non-statutory sector was found to provide a mix of services, including specialist provision targeting specific communities that complemented or substituted for those provided by the state. Managers wanted their services to be recognised by the statutory sector as equal partners in the delivery of care coordination and were also keen to retain their independence.

Findings provide information for service commissioners and managers from statutory and non-statutory sectors indicating a complex set of experiences and views regarding the role of the latter. This is particularly salient in a political landscape which has increasing expectations of their involvement in the provision of care coordination.

This study considers the work of the non-statutory sector in the delivery of care coordination to adults and older people, an area under-reported to date. It suggests that there are opportunities available for these services to become embedded within a wider social care system and to excel by retaining or developing specialist roles and services.

This paper aims to better understand auditing practices as a social phenomenon and management practice through a comparative historical analysis of the emergence of statutory auditing in three European countries, namely, France, Great Britain and Germany between 1844 and 1935.

The authors’ approach is a comparative history relying on a literature review, books pertaining to the period of interest and relevant archives.

The three countries’ trajectories were similar. All featured the promulgation of acts at the second half of the 19th century, the development of the accounting profession and the introduction of new acts to further strengthen statutory auditing around the Great Depression. However, each country took a different path because of the degree of regulation. For instance, the regulation strength and the degree of professionalism differed considerably by country. Business secrecy was also a departure point; it ranged from the rejection of auditors as intruders in France to Germany’s exclusively internal auditing and the UK’s peer auditing. The countries also differed on perceptions of the auditor’s role. Auditors were seen through the lens of a general interest mission in France, as advisors to internal governance bodies in Germany and as shareholders’ agents in Great Britain.

This paper compares three main European countries in the specific context of the introduction of statutory auditing. The findings of this paper are helpful for the international harmonization of auditing standards, as the derived insights provide a better understanding of the differences in the standards’ implementation.

This study investigates the effect of board independence on private information-based trading (PIBT) events. This study also examines the interaction effects of firm's disclosure quality and the statutory and demographic roles of independent directors and board diversity attributes, respectively, on the relationship between board independence and PIBT.

This study uses panel data of 811 non-financial public listed companies in Bursa Malaysia for the sample period 2009–2017. The dynamic general method of moments (DGMM) is used for the dynamic panel data estimation and to address the potential endogeneity problem.

The results show that board independence has a negative effect on PIBT and the effect could be strengthened by firm's disclosure quality, women independent directors and board gender diversity, but attenuated by CEO duality. The overall result suggests that apart from independent audit committee, the statutory and demographic attributes of independent directors and board diversity, and firm's disclosure quality are complementary to board independence in preventing persistent PIBT.

This study augments the existing corporate governance and information-based trading literature from the perspectives of firm's disclosure quality, and the statutory and demographic roles of independent directors and board diversity attributes, by examining their effects on the relationship between board independence and PIBT.

This paper is based upon the writer’s observations when one local area began to implement the requirements of the Crime and Disorder Act 1998. The interaction of statutory and voluntary groups is examined by using an existing analysis of the areas that, it is argued, have proved problematic. Argues for the need for participants to revisit stereotypes and assumptions and to explore mutual purpose and understanding.

Within the context of recent post-localism developments in the English local government, this paper aims to show, first, how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices.

Theoretically, the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy’s (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in North East England. The field study used interviews, observation and documentation review.

This paper suggests specific ways in which the decentralisation of policymaking and performance measurement in a local authority (present case) gave rise to enabling corporate governance and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular, it shows that the management control system can be designed at the operational level to be enabling. The significance of global transparency for supporting corporate governance practices around public interest is observed. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity and risk and performance management.

Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/2008 global financial crisis.

This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity.

The aim of this paper is to set out the role of clinical governance within the new commissioning framework. It starts by considering the historical development of clinical governance and lays out ideas for the new arrangements around the concept of the primary care home and concludes with challenging questions for the future.

The paper draws on the author's role and experience as a senior policy maker in the UK Department of Health.

If we are to fulfil the defined attributes of clinical governance the NHS needs to adopt a more reflective self‐auditing leadership culture. Whether that supposition is accepted or not, a set of questions arises. Why, given for instance the gross failures of care for the frail elderly, have the principles of clinical governance not been systematically embedded? Why, given the NHS can no longer be described as poorly resourced, are clinical outcomes for many conditions lagging behind equivalent international healthcare systems? Why have the improved access and clinical outcomes of recent years been dependent on political rather than NHS leadership? And why in our publicly funded NHS is there frequently a culture of regarding patients as grateful supplicants rather than true partners to whom we should account? Clinical governance for personal, population and system care. Does this represent a coming of age?

This article provides a contribution to the emerging policy debate around clinical governance in the new commissioned NHS, rooted in experience from both the clinical front line and the heart of national health policy making.

The purpose of this paper is to explore how the Police and Crime Commissioners have been scrutinised in their first nine months in office, focusing primarily on one particular force area.

A brief analysis of the most current writing on this topic, including official documents such as minutes of police and crime panel meetings and Home Affairs Committee and Welsh Affairs Committee evidence sessions, as well various online news sources are provided. Academic literature spanning 30 years is also drawn upon.

In considering particular major events in the first nine months of the implementation of Police and Crime Commissioners, central government have been required to take a more prominent role in scrutiny in certain regions than first envisaged, due to ambiguity of legislative guidelines.

As an exploratory paper, one force area (Gwent) is the primary focus, sampled because of the issues faced in that area and its widespread coverage in the media.

Problems with the legislative guidance for Police and Crime Commissioners, Police and Crime Panels and other involved agencies and individuals are highlighted.

The paper contributes to the body of research investigating how the new policing governance framework in England and Wales is unfolding in practice. It is informed by both academic perspectives and real life examples.

The technology of so‐called new public management (NPM) in the UK encompasses a broad range of approaches to the reform of public services based loosely around notions of downsizing the State, cost‐cutting, marketisation, competition and emphasis on the reform of accounting within the Government. NPM has been utilised in the reform of the old public sector science and technology laboratories. This paper sets out the reasons why the provision of science and technology services may be a discrete area of public service, not necessarily amenable to NPM. It then charts the development of policy and practice in this area, using actual examples of agencification and privatisation. Finally it offers a tentative evaluation of the manifestations of NPM in this area concentrating on ownership, control and accountability; markets and customers; and financial costs and rewards.

This chapter discusses social responsibility taking into account the role of women as statutory auditors. Indeed, auditors are expected to confirm whether the financial statements are true and fair and, in accordance with the law, adopt a responsible attitude to the society. Methodologically, this research relied on a two-track approach. The first takes the form of an editorial review and argument which allows the authors to explore social responsibility literature along with implications for the role of women as statutory auditors. The second takes the form of a field research based on an exploratory longitudinal analysis, over the period 1973–2013, and support of the legal regime of Portugal, with public available sources of statistics and reports relating to the statutory auditors. The authors provided a glimpse of the role of women in this profession and, in the last years, the results show a weak increase of women on the statutory audit exercise.