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Noel Hyndman

Bio: Noel Hyndman is an academic researcher from Queen's University. The author has contributed to research in topics: Public sector & Accountability. The author has an hindex of 32, co-authored 100 publications receiving 2850 citations. Previous affiliations of Noel Hyndman include Ulster University & Queen's University Belfast.


Papers
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TL;DR: In this article, the authors explore the major themes that form the basis of much of the discussion on governance in nonprofits in general, and the charity sector in particular, in order to provide both an overview of the existing literature (looking from the perspective of the key stakeholders in the Charity sector); and to provide an outline of a research agenda for those interested in adding to knowledge in this area.
Abstract: A charity may be characterized as an intermediary between donors (who provide resources, usually in the form of time or money) and beneficiaries (who are the ultimate recipients of the donors’ gifts). The charity sector represents a sizeable proportion of the UK economy, with over 169,000 general charities generating a total income of approximately £26 billion (NCVO, 2006a). 2 Given the size and diversity of the sector, the increasing role of charities in delivering public services, the growing public expectations for transparency and accountability and the trend in the public sector (and elsewhere) towards strategic regulation (Charity Commission, 2003), the importance of ‘good’ governance in charities has been recognized as a basis for both underpinning effective and efficient performance, and for ensuring that charities meet the legitimate aspirations of key stakeholders (see, for example, Charity Commission, 2004). The objectives of this paper are: to explore the major themes that form the basis of much of the discussion on governance in nonprofits in general, and the charity sector in particular, in order to provide both an overview of the existing literature (looking from the perspective of the key stakeholders in the charity sector); and to provide an outline of a research agenda for those interested in adding to knowledge in this area. In doing this, the theoretical underpinnings and the existing empirical investigations relating to governance in charities, and the wider nonprofit and business sectors, are examined. The structure

164 citations

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TL;DR: In this article, the authors present case research of the Northern Ireland experience within the wider UK context, semi-structured interviews were held with key actors involved in the implementation, maintenance or oversight of resource accounting in Northern Ireland.
Abstract: Purpose – To ascertain the principal benefits and drawbacks that have been experienced in implementing accruals‐based resource accounting in the UK public sector.Design/methodology/approach – In a unique study, which presents case research of the Northern Ireland experience within the wider UK context, semi‐structured interviews were held with key actors involved in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the operation of a newly introduced system through the eyes of those who are in a position to understand and evaluate the impacts (accountants).Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and in terms of timing, to that presented in pre‐implementation government publications. The result is a complex, expensive system that has provided few benefits to date. What is found is a story of overoptimistic claims and obfuscation of costs. The very best that could be suggested f...

158 citations

Journal ArticleDOI
TL;DR: The transition from cash to accruals accounting by many governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector as discussed by the authors.

156 citations

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TL;DR: In this article, a flexible three-output, two-input cost function model is used to examine the cost efficiency of UK universities as producers of teaching and research 'outputs'. Unlike previous studies, a comprehensive peer review of research quality is incorporated.
Abstract: SUMMARY A flexible three-output, two-input cost function model is used to examine the cost efficiency of UK universities as producers of teaching and research 'outputs'. Unlike previous studies, a comprehensive peer review of research quality is incorporated. Overall, product-specific and input-specific economies of scale, global and product-specific economies of scope, marginal costs and cost complementarities are estimated. Overall and product-specific scale results indicate considerable increasing returns, while the scope results generally suggest neither economies nor diseconomies. Sensitivity analysis is used to simulate the impact of current government policy, regarding the expansion of undergraduate teaching output, on these results.

149 citations


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01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

2,134 citations

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TL;DR: In this paper, the concept of a metafrontier is used to compare the technical efficiencies of firms that may be classified into different groups. And the authors present the basic analytical framework necessary for the definition of a meta-frontier, shows how a meta-frontiers can be estimated using non-parametric and parametric methods, and presents an empirical application using cross-country agricultural sector data.
Abstract: This paper uses the concept of a metafrontier to compare the technical efficiencies of firms that may be classified into different groups. The paper presents the basic analytical framework necessary for the definition of a metafrontier, shows how a metafrontier can be estimated using non-parametric and parametric methods, and presents an empirical application using cross-country agricultural sector data. The paper also explores the issues of technological change, time-varying technical inefficiency, multiple outputs, different efficiency orientations, and firm heterogeneity.

1,162 citations

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TL;DR: In this article, non-parametric techniques are used to estimate technical and scale efficiency of individual Australian universities and the results show that regardless of the output-input mix, Australian universities as a whole recorded high levels of efficiency relative to each other.

703 citations