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Irvine Lapsley

Biographic Data

ID349628
NAMEIrvine Lapsley
GIVEN NAMESIrvine
FAMILY NAMELapsley
SIGNATURELAPSLEY I
AFFILIATIONSUniversity of Edinburgh
ORCID0000-0002-8860-8373
VERIFIEDYes
TOTAL WORKS12
TOTAL CITATIONS9
AUTHOR COUNT12
EDITOR COUNT0
FIRST PUBLICATION YEAR1983
LATEST PUBLICATION YEAR2011
H-INDEX2
  • Moderniser l'Etat: Les aspects financiers des programme reviews au Royaume-Uni

    Irvine Lapsley, Arthur Midwinter•ARTICLE•Revue française d administration…•2011•Cited by: 2•References: 2

    Le présent article étudie le phénomène de la Revue globale des dépenses publiques ( CSR , ou Comprehensive spending review) au Royaume-Uni. Il montre que cette CSR a été au cœur de la modernisation de l’État défendue par le gouvernement travailliste élu en 1997 et resté en fonctions jusqu’en mai 2010. La CSR a été introduite en 1998 dans le cadre des politiques de modernisation voulues par le New Labour. Son histoire est empreinte de continuité e…

  • New Public Management: The Cruellest Invention of the Human Spirit? 1

    Open Access•Irvine Lapsley•ARTICLE•Abacus•2009

    This article examines one of the most significant phenomena of the late twentieth and early twenty‐first centuries—the emergence of New Public Management (NPM). NPM has been widely adopted, internationally. However, its adoption is based on governments having faith in its deployment to transform their public sectors using private sector performance criteria. In this article, the case is advanced that the widespread use of NPM is often a cruel dis…

  • On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

    Irvine Lapsley, Riccardo Mussari et al.•ARTICLE•European Accounting Review•2009

    In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform: (1) its self-evident nature and (2) the problematic nature of its implementation

  • On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

    Michela Arnaboldi, Irvine Lapsley•ARTICLE•European Accounting Review•2009

    There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's ambiguity–conflict model (1995). This research is informed by a combined methods approach: the analysis of public documents and debates; a survey of loca…

  • The NPM Agenda: Back to the Future

    Open Access•Irvine Lapsley•ARTICLE•Financial Accountability and…•2008

    The New Public Management agenda for change has been extremely influential. This paper considers future developments in NPM. In this evaluation of the future of NPM it is argued that the complexity of NPM – in concept and in practice – requires a multi‐dimensional consideration of what NPM is and what it will become. In this paper, NPM is explained around three key dimensions: (1) management processes; (2) mechanisms of change, and (3) constraint…

  • Irish voluntary hospitals: An examination of a theory of voluntary failure

    Geraldine Robbins, Irvine Lapsley•ARTICLE•Accounting Business & Financial…•2008

    This paper examines the success and failure of voluntary hospital organisations in Ireland during the twentieth \nand twenty-first centuries. The study draws on (and extends) Salamon’s theory of voluntary failure by examining \nthe activities of religious organisations responsible for the ownership, management and delivery of acute \nhospital care. This theoretical perspective identifies a number of dimensions of organisational life for voluntary…

  • Challenges in Managing Nonprofit Organizations: A Research Overview

    Open Access•Bernd Helmig, Marc Jegers et al.•ARTICLE•Voluntas Revista Internacional de…•2004•Cited by: 4•References: 10

    The topic of “management” and nonprofit organizations (NPOs) continues to fascinate scholars. This paper draws on varying theoretical perspectives to explore their respective contributions to our knowledge of NPOs. The two longstanding and contrasting disciplines of economics and sociology have contributed most, traditionally, to the study of NPOs. However, neither of these disciplines has resolved all the dilemmas associated with NPOs. The stand…

  • Transforming the public sector: Management consultants as agents of change

    Irvine Lapsley, Rosie Oldfield•ARTICLE•European Accounting Review•2001

    This paper examines the practices of a distinctive group of change agents in the reform of the UK public sector - management consultants. The involvement of management consultants in these reforms has been the subject of intense debate. There have been attempts to present management consultants as 'rational modernizers', on the one hand and attempts to demonize them, on the other. However, little is known about the practices of management consult…

  • The changing public sector: From transition to transformation

    Irvine Lapsley•ARTICLE•European Accounting Review•2001

  • Clinical actions and financial constraints: The Limits to Rationing Intensive Care

    Open Access•Irvine Lapsley, Kath M Melia et al.•ARTICLE•Sociology of Health & Illness•2001•Cited by: 3•References: 9

    This paper is concerned with the nature of rationing in intensive care. It reports a study of three intensive care units (ICUs) where resources were limited. We describe two conceptualisations of rationing: hard rationing, where there are absolute physical or financial constraints in place and soft rationing, in which clinicians and clinical managers, key actors in the organisation, can relax or remove apparently binding constraints. This paper d…

  • Modernization versus problematization: Value-for-money audit in public services

    Irvine Lapsley, Christopher K M Pong•ARTICLE•European Accounting Review•2000

    This paper examines the practice of value-for-money (VFM) audit in Scotland. The concept of VFM has featured strongly in the policy guidance of successive governments as they have initiated changes in the structure, organization and delivery of public services. The expression VFM is now embedded in everyday language and discussion about the performance of the public sector. However, this study of the practices of an expert group of VFM auditors p…

  • The Influence of Financial Measures on UK Railway Policy

    Open Access•Irvine Lapsley•ARTICLE•Journal of Public Policy•1983•References: 4

    This paper explores the tension between social and commercial criteria and the importance of the nature of available information in influencing policymaking towards commercial or quasi-commercial activities such as transport undertakings. The importance of financial criteria as key indicators which influence railway policy is established by reference to significant landmarks in the corporate existence of British Rail. An underlying conflict betwe…

  • Challenges in Managing Nonprofit Organizations: A Research Overview

    Open Access•Bernd Helmig, Marc Jegers et al.•ARTICLE•Voluntas Revista Internacional de…•2004•Cited by: 4•References: 10

    The topic of “management” and nonprofit organizations (NPOs) continues to fascinate scholars. This paper draws on varying theoretical perspectives to explore their respective contributions to our knowledge of NPOs. The two longstanding and contrasting disciplines of economics and sociology have contributed most, traditionally, to the study of NPOs. However, neither of these disciplines has resolved all the dilemmas associated with NPOs. The stand…

  • Clinical actions and financial constraints: The Limits to Rationing Intensive Care

    Open Access•Irvine Lapsley, Kath M Melia et al.•ARTICLE•Sociology of Health & Illness•2001•Cited by: 3•References: 9

    This paper is concerned with the nature of rationing in intensive care. It reports a study of three intensive care units (ICUs) where resources were limited. We describe two conceptualisations of rationing: hard rationing, where there are absolute physical or financial constraints in place and soft rationing, in which clinicians and clinical managers, key actors in the organisation, can relax or remove apparently binding constraints. This paper d…

  • Moderniser l'Etat: Les aspects financiers des programme reviews au Royaume-Uni

    Irvine Lapsley, Arthur Midwinter•ARTICLE•Revue française d administration…•2011•Cited by: 2•References: 2

    Le présent article étudie le phénomène de la Revue globale des dépenses publiques ( CSR , ou Comprehensive spending review) au Royaume-Uni. Il montre que cette CSR a été au cœur de la modernisation de l’État défendue par le gouvernement travailliste élu en 1997 et resté en fonctions jusqu’en mai 2010. La CSR a été introduite en 1998 dans le cadre des politiques de modernisation voulues par le New Labour. Son histoire est empreinte de continuité e…

  • The Influence of Financial Measures on UK Railway Policy

    Open Access•Irvine Lapsley•ARTICLE•Journal of Public Policy•1983•References: 4

    This paper explores the tension between social and commercial criteria and the importance of the nature of available information in influencing policymaking towards commercial or quasi-commercial activities such as transport undertakings. The importance of financial criteria as key indicators which influence railway policy is established by reference to significant landmarks in the corporate existence of British Rail. An underlying conflict betwe…

  • Modernization versus problematization: Value-for-money audit in public services

    Irvine Lapsley, Christopher K M Pong•ARTICLE•European Accounting Review•2000

    This paper examines the practice of value-for-money (VFM) audit in Scotland. The concept of VFM has featured strongly in the policy guidance of successive governments as they have initiated changes in the structure, organization and delivery of public services. The expression VFM is now embedded in everyday language and discussion about the performance of the public sector. However, this study of the practices of an expert group of VFM auditors p…

  • Transforming the public sector: Management consultants as agents of change

    Irvine Lapsley, Rosie Oldfield•ARTICLE•European Accounting Review•2001

    This paper examines the practices of a distinctive group of change agents in the reform of the UK public sector - management consultants. The involvement of management consultants in these reforms has been the subject of intense debate. There have been attempts to present management consultants as 'rational modernizers', on the one hand and attempts to demonize them, on the other. However, little is known about the practices of management consult…

  • The changing public sector: From transition to transformation

    Irvine Lapsley•ARTICLE•European Accounting Review•2001

  • Clinical actions and financial constraints: The Limits to Rationing Intensive Care

    Open Access•Irvine Lapsley, Kath M Melia et al.•ARTICLE•Sociology of Health & Illness•2001•Cited by: 3•References: 9

    This paper is concerned with the nature of rationing in intensive care. It reports a study of three intensive care units (ICUs) where resources were limited. We describe two conceptualisations of rationing: hard rationing, where there are absolute physical or financial constraints in place and soft rationing, in which clinicians and clinical managers, key actors in the organisation, can relax or remove apparently binding constraints. This paper d…

  • Challenges in Managing Nonprofit Organizations: A Research Overview

    Open Access•Bernd Helmig, Marc Jegers et al.•ARTICLE•Voluntas Revista Internacional de…•2004•Cited by: 4•References: 10

    The topic of “management” and nonprofit organizations (NPOs) continues to fascinate scholars. This paper draws on varying theoretical perspectives to explore their respective contributions to our knowledge of NPOs. The two longstanding and contrasting disciplines of economics and sociology have contributed most, traditionally, to the study of NPOs. However, neither of these disciplines has resolved all the dilemmas associated with NPOs. The stand…

  • The NPM Agenda: Back to the Future

    Open Access•Irvine Lapsley•ARTICLE•Financial Accountability and…•2008

    The New Public Management agenda for change has been extremely influential. This paper considers future developments in NPM. In this evaluation of the future of NPM it is argued that the complexity of NPM – in concept and in practice – requires a multi‐dimensional consideration of what NPM is and what it will become. In this paper, NPM is explained around three key dimensions: (1) management processes; (2) mechanisms of change, and (3) constraint…

  • Irish voluntary hospitals: An examination of a theory of voluntary failure

    Geraldine Robbins, Irvine Lapsley•ARTICLE•Accounting Business & Financial…•2008

    This paper examines the success and failure of voluntary hospital organisations in Ireland during the twentieth \nand twenty-first centuries. The study draws on (and extends) Salamon’s theory of voluntary failure by examining \nthe activities of religious organisations responsible for the ownership, management and delivery of acute \nhospital care. This theoretical perspective identifies a number of dimensions of organisational life for voluntary…

  • New Public Management: The Cruellest Invention of the Human Spirit? 1

    Open Access•Irvine Lapsley•ARTICLE•Abacus•2009

    This article examines one of the most significant phenomena of the late twentieth and early twenty‐first centuries—the emergence of New Public Management (NPM). NPM has been widely adopted, internationally. However, its adoption is based on governments having faith in its deployment to transform their public sectors using private sector performance criteria. In this article, the case is advanced that the widespread use of NPM is often a cruel dis…

  • On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

    Irvine Lapsley, Riccardo Mussari et al.•ARTICLE•European Accounting Review•2009

    In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting throughout the public sector of economies internationally, by focusing on two facets of this reform: (1) its self-evident nature and (2) the problematic nature of its implementation

  • On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

    Michela Arnaboldi, Irvine Lapsley•ARTICLE•European Accounting Review•2009

    There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's ambiguity–conflict model (1995). This research is informed by a combined methods approach: the analysis of public documents and debates; a survey of loca…

  • Moderniser l'Etat: Les aspects financiers des programme reviews au Royaume-Uni

    Irvine Lapsley, Arthur Midwinter•ARTICLE•Revue française d administration…•2011•Cited by: 2•References: 2

    Le présent article étudie le phénomène de la Revue globale des dépenses publiques ( CSR , ou Comprehensive spending review) au Royaume-Uni. Il montre que cette CSR a été au cœur de la modernisation de l’État défendue par le gouvernement travailliste élu en 1997 et resté en fonctions jusqu’en mai 2010. La CSR a été introduite en 1998 dans le cadre des politiques de modernisation voulues par le New Labour. Son histoire est empreinte de continuité e…

Business (10 works) · Political science (8 works) · Economics (6 works) · Public Policy and Administration Research (6 works) · Public sector (6 works) · Accounting (5 works) · Law (5 works) · Accounting and Organizational Management (4 works) · Computer Science (4 works) · New public management (3 works)

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