Changes to Financial Management Performance Measures,Accountability Factors and Accounting Information Systems of Privatised Companies in Australia.

This article examines use of performance measurement and accountability factors and the related changes to accounting systems after organizations are privatised. The outcome has been determined by reviewing prior research and by undertaking a survey of organizations privatised in Australia between 1990 and 1998. Although the government's primary motivation might have been the reduction of government debt overall, changes in performance indicators, accountability factors and information systems suggest that efficiency remains an ongoing goal of the new management arrangements. The article concludes that there have been changes in performance measurement and accountability and that this has required some adjustment to accounting information systems, but not to the extent expected.     

RECONNECTING CHILDREN WITH ABSENT PARENTS

Reconnecting a child with an absent parent is a complex process. This article describes variables influencing the reconnection and proposes a seven-stage model for supporting successful reconnections. Case examples illustrate the discussion. Ethical dilemmas for practitioners and courts involved in reconnections are outlined. Guidelines for working with reconnections and directions for future work are proposed. Experience with the model underscores the importance of maintaining a child-centered focus and timeline, understanding safety and risk issues and implementing an appropriate safety plan, the critical role of assessment and support services, and the value of consultation and teamwork.