IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v30y2010i5p313-316.html
   My bibliography  Save this article

New development: Efficiency savings in the Scottish budget—problems of accounting practice

Author

Listed:
  • Arthur Midwinter

Abstract

Cash-releasing efficiency savings targets were doubled in Scotland by the SNP administration, but problems of transparency make it difficult for proper parliamentary scrutiny. There are problems of specifying costs, measuring baselines, and tracking reallocation of funding. Further, cuts in frontline services are occurring, making Scotland ill-prepared for a new round of savings in 2010.

Suggested Citation

  • Arthur Midwinter, 2010. "New development: Efficiency savings in the Scottish budget—problems of accounting practice," Public Money & Management, Taylor & Francis Journals, vol. 30(5), pages 313-316, September.
    • Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:313-316
    DOI: 10.1080/09540962.2010.509181
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2010.509181
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2010.509181?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:313-316. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.