Search Results - "Ellwood, Sheila"

Accounting for Public Hospitals: A Case Study of Modified GAAP by Ellwood, Sheila

“…Public hospitals in the U.K. apply GAAP as modified by the Treasury, the Financial Reporting Advisory Board (FRAB) and the Department of Health. Individual…”
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The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts by Ellwood, Sheila, Garcia-Lacalle, Javier

“…This study examines the influence of women on the boards of directors of National Health Service Foundation Trusts (FTs) in England. FTs provide a public…”
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Accounting for heritage assets: Does measuring economic value ‘kill the cat’? by Ellwood, Sheila, Greenwood, Margaret

“…Recent changes in accounting directives for heritage assets held by government, local authorities and charities in the UK required their recognition in the…”
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Debate: Is 'being alive' a recognition or a measurement criterion? A response to Heintges and Waldbauer (2019) by Brown, Rhoda, Ellwood, Sheila

“…In Public Money & Management's November 2019 issue, Sebastian Heintges and Gillian Waldbauer explained the development of the new social benefits standard,…”
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Editorial: Addressing real-world problems by Ellwood, Sheila

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New development: The conceptual underpinnings of international public sector accounting by Ellwood, Sheila, Newberry, Susan

“…The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors…”
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Editorial by Ellwood, Sheila

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Editorial by Ellwood, Sheila

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Editorial by Ellwood, Sheila

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Editorial by Ellwood, Sheila

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Debate: Autonomy, governance, accountability and a new audit regime by Ellwood, Sheila

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Public value and pricing in English hospitals: Value creation or value extraction? by Llewellyn, Sue, Begkos, Christos, Ellwood, Sheila, Mellingwood, Chris

“…•Cost-based prices can create or extract value in healthcare systems.•Value creation in a profit centre can become value extraction at higher system…”
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The shattered glass ceiling and a narrowing gender pay gap in NHS foundation trusts: gender and salaries of chief executives by Ellwood, Sheila, Garcia-Lacalle, Javier, Royo, Sonia

“…Female chief executive officers (CEOs) of NHS foundation trusts have increased from 37% in 2012/13 to 47% in 2017/18. This paper shows that, in the five-year…”
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Examining Audit Committees in the Corporate Governance of Public Bodies by Ellwood, Sheila, Garcia-Lacalle, Javier

“…Public bodies have adopted corporate governance regimes from the private sector assuming that accountability and performance will be improved. This paper…”
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Public sector accrual accounting: institutionalising neo-liberal principles? by Ellwood, Sheila, Newberry, Susan

“…Purpose - The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms.Design methodology approach - The…”
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Editorial by Ellwood, Sheila

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Editorial by Ellwood, Sheila

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New development: Women with altitude-exploring the influence of female presence and leadership on boards of directors by Ellwood, Sheila, Garcia-Lacalle, Javier

“…This article reports on a study examining the influence of women on the boards of directors of NHS foundation trusts in England in the light of a recent UK…”
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Patient-level information and costing systems (PLICSs): a mixed-methods study of current practice and future potential for the NHS health economy by Llewellyn, Sue, Chambers, Naomi, Ellwood, Sheila, Begkos, Christos, Wood, Chris

“…Background: Traditionally, the cost object in health care has been either a service line (e.g. orthopaedics) or a clinical intervention (e.g. hip replacement)…”
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ACCOUNTING FOR (A) PUBLIC GOOD: PUBLIC HEALTHCARE IN ENGLAND by Ellwood, Sheila

“…This paper reviews accounting technologies used over recent decades in the National Health Service: a public service (good) and the accounting for public…”
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