Research Centre Template
Centre Director: Professor Noel Hyndman
The Centre for Not-for-profit and Public-sector Research (CNPR) is an interdisciplinary research centre based at Queen’s Management School, Belfast. It aims to promote research into issues relating to public-sector and not-for-profit organisations (such as charities, credit unions and social-enterprise agencies). It focuses on three main themes: accountability in the charity and public sectors; financial institutions; and managing in the charity and public sectors. The Centre brings together academic staff, graduate students and industry experts researching and practising in the area from across the university and elsewhere.
The overall aim of the Centre is to build and co-ordinate academic and sector expertise that will allow the examination, analysis and evaluation of not-for profit and public-sector organisations in order to promote understanding, good management practices and evidence-based policy development and debate. As such it will provide a foundation for thought leadership. This will be reflected in the positive effects of the Centre outside academia, particularly on civil society and on government.
This research considers how accounting change in central government, in both Westminster and Scotland, has been argued for and implemented over the last 35 years. It demonstrates the need for accounting change to be seen as both rational and promoted by those in authority if it is to be successfully embedded in an organisation. Anything less is likely to just lead to cosmetic changes. Changes tend to occur by layering the new on the old, and criticism or proposed abandonment of valued existing techniques will likely hamper the implementation of new techniques. The research also highlights the differences between Scotland and Westminster, with the suggestion that embedding of change may be more difficult in Scotland and concludes with implications for policy makers when introducing and managing accounting change.
This report investigates, through a survey and interviews, the implementation of IFRS in the central government departments of the three devolved administrations of Northern Ireland, Scotland and Wales. It seeks to examine the impact of reporting under IFRS, the merits and drawbacks of adopting IFRS, the impact on policy and decision-making and identifies lessons to be learnt for the future.