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Topic D: Access the Annual Report or CSR report for a private provider of government services (e.g. prison, immigrant detention centres) and critically evaluate the disclosures related to the delivery of public sector objectives. Public sector organisations need to meet certain objectives, depend on what kind of organisation that is. In their report, they will provide disclosures to discharge their responsibility, i.e. whether they successfully delivered and met the objectives. You can trace these disclosure, measure it quantitatively or qualitatively, using relevant theoretical framework. You need to develop research question(s), such as What/How does it disclosure? Or Why does it disclosure this or that. Use different kind of accounting theories.

Running head: RESEARCH PAPER 0
THEORETICAL FOUNDATIONS OF ACCOUNTING
JULY 17, 2019
STUDENT DETAILS:

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Abstract
This research covers different chapters to systematically do research. It renders research
background, research aim as well s research objectives. In second chapter, it assesses the
disclosure to fulfil the public sector objectives for attaining results of prison services. In next
chapter, different research strategies, research philosophies, research approaches, are discussed
to meet the research objectives and targets in the proper manner. In fourth chapter, a researcher
through conducting interview and survey through a questionnaire analyses data. In the fourth
chapter, findings are discussed to get the proper knowledge of the research outcomes. In last,
complete findings are made and recommended to conduct more research.

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Contents
Introduction.................................................................................................................................................3
Aim of research...........................................................................................................................................3
Specific research questions..........................................................................................................................4
Research rationale.......................................................................................................................................4
Literature review.........................................................................................................................................4
Introduction.............................................................................................................................................4
Disclosures made by private provider of prison; G4s..............................................................................5
Disclosures made by private provider of prison; department of corrective service..................................6
Comparison between disclosures made by private prison and public prison...........................................7
Research methodology................................................................................................................................7
Introduction.............................................................................................................................................7
Research Philosophy...............................................................................................................................8
Research Approach..................................................................................................................................8
Research Strategy....................................................................................................................................9
Research design.......................................................................................................................................9
Data collection.......................................................................................................................................10
Data Analysis and findings........................................................................................................................10
Conclusion.................................................................................................................................................11
References.................................................................................................................................................12

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Introduction
This research paper states an issue of disclosures related to the delivery of public sector
objectives. This research paper states the specific research questions, literature review, research
methodology, data collection, as well as conclusion. The part of research methodology states
decisions related to methods that will be needed to make the research study effectively. This
research paper states the objectives to be fulfilled by public sector organisation like department
of corrective services, and disclosures to discharge the responsibility of private and public
providers of prison services with the help of CSR report and annual report of G4S and
department of corrective services.
Aim of research
It is necessary for a researcher to assess the real targets of this study. The aim is that this is
helpful for successfully completing this research. The main objective of a research is to assess
disclosures related to the delivery of public sector objectives. There are certain research
objectives of this research. These objectives are discussed as below:
1. To evaluate the disclosures of delivery of public sector aims
2. To determine the disclosures to discharge the responsibility of the providers of prison
services
3. To know the comparison between disclosures made by private provider and public
provider

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Specific research questions
This research paper is aimed at the assessment of disclosures related to the delivery of public
sector objectives and disclosures to discharge the responsibilities. The following questions are
needed to be researched –
1. What and how disclosures are made by the private provider of prison
2. How and what disclosures are made by the public provider of prison
3. What are the differences between disclosures provided by private provider and public
provider
Research rationale
This research study is useful for the researcher to get the knowledge in relation to meaning as
well as idea of assessment of disclosures related to the delivery of public sector objectives and
disclosures to discharge their responsibilities. This can be effectual for the service providers to
know the requirements of disclosures and to determine them for discharging the responsibilities.
This research is very important for various service providers of public sector as well as private
sector.
Literature review
Introduction

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A common appeal of privatisation is by an appeal to “efficiency”. The privatisation normally
provides the incentives to become responsive, flexible, as well as therefore effective. In a
practice, the suitability as well as success of privatisation should be relied on the related effects
on wide objectives that lie behind a service in question. In various different conditions, this can
be needed in well manner (Matsitse, et. al, 2017).
Disclosures made by private provider of prison; G4s
G4S is one of the top international integrated security corporations. It is specialized in provisions
of services related to security as well as solution towards the customers. It can see in CSR report
of G4S that the mission of company is to make material as well as substantial value for the
stakeholders of company and for customers by being dealer of choices in all the marketplaces.
All the way through these companies and services, it provides the broader range of important and
far getting financial and social advantages to the groups where the people do work as well as
live, many of which are assisting to understand sustainable development of public sector
objectives (Yangyuoru, et. al, 2018).
G4S makes the disclosures in which it delivers a wide range of professional security service,
which lessen risks and effects of the offensive conducts and helps to make secure communities.
The main focus of the care and justice service functions is to tackle as well as state offender
behaviour and work towards the treatment or positive reintegration in the communities. In the
addition of this, the disclosure states that company’s respect for human rights is centre to a
material success of a business and carries on to by the significant role of the evaluation of risk
and mitigation procedure. Further, the company has considered labelling of substitute performing
measures utilised as well as rendered advanced disclosures as well as explanation in the
organisation’s annual report. The company also considers the provisioning level to be suitable in

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a framework of the Group financial statement considered as wholly (Harla, 2017). On the other
hand, it is also noted by a company that the assumption as well as judgment that is needed to
make the provision means that a range of probable results is broad (Kasemeyer, et. al, 2017).
The company is satisfied with the related disclosures of these difficult agreements in relation of
fundamental assumptions as well as the accounting judgment created. In a view of company,
based on the functions commenced in audit, the data provided in Corporate Governance
Statement regarding internal control as well as risk management system, about financial
reporting procedures and share capital structure in compliance with various rules of the
Disclosure Guidance and Transparency Rules, the sourcebook of FCA is constant with financial
statement. It has made according to the applicable legal requirement. In addition G4S uses the
stakeholder theory that makes focus on significant stakeholders groups. It can see from the
annual report of G4S Company that by following the stakeholder theory the company ensures
that good governance is in place all through G4S. This accounting theory is fundamental for
delivery of long term sustainable value for the group of stakeholders.
Disclosures made by public provider of prison; department of corrective service
The department of correctional services is public provider of prison services. The Department
for Correctional Services contributes to security of public by the protected, safe, and humane
administration of the criminals as well as provisions of the chances for treatment as well as
reintegration. The paramount considerations to the department of correctional services are public
security along with security of community. A main and final aim of the Department of
correctional services is to advance the results for the communities by pre-determined effort to
decrease the criminal recidivism and render for thriving reintegration back in the area. The
disclosures made by company states the utilisation of useful as well as targeted rehabilitation

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along with training programs, in addition to effective partnership with other department,
companies based on the community, volunteers and the private sector organisations (Zapotosky
and Harlan, 2016).
In the addition of this, the department of correctional services has made various disclosures in
which occasions on that the public interest data has made, disclosed to the responsible officers of
an entity in the Whistle-blowers’ Protection Act 1993. It is analysed through the annual report of
company that the department continues to encourage the actions in line with Code of Ethics for
the Public Sector in Australia, by the Values, beliefs, moral conduct and respectful actions
training programmes, which are compulsory for the administrative to join regularly. The
department of correctional services is liable to make disclosures that provide fair and true view
of financial statements of a corporation (Du Preez, Steyn and Booyens, 2015). The annual report
of department of corrective services states the four major statements of the stakeholder theory.
These include that the company has relationship with groups of stakeholder, the process and
outcomes connected with the relationship are of interest. Other statement states that there are
certain values connected with the interest of all legal stakeholders and the focal point of
stakeholder theory is on administrative decision taking.
Comparison between disclosures made by private prison and public prison
There are severe differences between private prisons and public prisons. While it comes to
complete comparison, privately run prison G4S is frequently less likely for reporting information
on convict people, recruitment, or wherever money was spent. The major difference between 2
types of prisons comes down towards money. The prisons operated by private entity, third-party
organisations in place of government of state, who operates conventional public prisons. The
private prison receives the funds from governmental agreements and various agreements are

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depended on whole number of inmate as well as the average period of instance served. The
public providers are full assured by the government. On the other hand, the government cannot
give guarantee in case of private providers. The private providers of governmental services such
as prison are self accountable for their finance (Telisinghe, et. al, 2016).
Research methodology
Introduction
A primary chapter of a study can be useful in selecting the appropriate technologies to conduct a
research study in effective manner. The research methodology involves certain important
elements such as research design, research approaches, research philosophies and data collection
method that helps in getting right data in relation to the issue of research. Along with this,
research techniques are justified as per the research objectives and topic as it is significant to
attain the valid results or outcomes (Hairston, 2017).
Research Philosophy
In making research, the research philosophy establishes awareness and familiarity of a researcher
in relation to issue related to this study. Along with this, a choice of proper research philosophy
assists the researcher in the better evaluation of methods related to collecting, assessing and
understanding the data with the help of research process. According to the nature of the problem
related to research, research philosophies can be typed in various kinds like interpretivism
research philosophy, realism research philosophy and positivism philosophy. In doing the
research, positivism philosophy is used by a researcher for describing the factual information
according to the inspection and measurement. This also allows the researcher to discover facts
according to statistical figures as well as data. In the contradiction of this, the realism philosophy

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is highly based on actuality as well as human belief that are presented in different conditions
(Johnson, Selber and Lauderdale, 2017).
Research Approach
In research methodology, research approach is so difficult. The aim is that it is critical to select
specific method of research. Research approach covers two elements such as deductive research
approach and inductive research approach. The inductive approach can be utilised to assess the
collected data. It also supporting for establishing theoretical understanding in relation to the
problems related to study. Conversely, the deductive approach is helpful for setting theoretical
induction. In the addition of this, the deductive approach is also very useful for proving the
assumptions in a research. As per the theoretical approach, the researcher is capable to take and
deny whole research process regarding the subject related to research study. For doing the
research, a researcher will utilise the deductive approach and inductive approach.
Further, for doing research, there are no requirements of theories; henceforth, researcher will
execute the inductive method in place of the deductive method. Additionally, a researcher will
implement the inductive approach to pool the actual information regarding the issues faced by
private provider as well as public provider. The inductive research approach is significant in
deciding the numerous viewpoints as well as values for properly concluding the findings
(Rappaport, et. al, 2018).
Research Strategy
The research strategy can be appropriate for completing research in a specific time as well as
lower cost. The researcher has indirect literature review as well as survey through the

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questionnaires for getting aims or objectives related to research. By using the survey method, a
researcher will be capable to gather the data for participating in the problem of disclosures
related to the delivery of public sector objectives. Fromm literature review, a researcher has
made use of magazine, book, offline as well as online sources for establishing an understanding
in relation to the achievement of public sector objective. The resources can be helpful for the
researcher to enhance the prudence as well as reliability of the results related to the research
(Singer, 2017).
Research design
For making a study of this research, the researcher has made use of quantitative research design
as well as qualitative research design. A qualitative research design is known as investigative
research. This is implied to create theoretic data regarding the issues of research. In the
contradiction of this, the quantitative research design can be helpful for a investigator to state
arithmetic data through arithmetic measurement.
Data collection
In a framework of this study, the primary data will be collected by monkey survey through
questionnaire from investors. Additionally, this is assessed that monkey survey through
questionnaire would be very effective in achieving the feasible data in relation to the matter
related to research. It can save cost as well as time of a research. In a comparison of this, an
investigator will not utilise secondary data collection method as it is taken by present as well as
already published sources such as offline data and online data, site of organisations, annual
reports of company, books, and CSR report of companies, magazines, and journal articles. Even

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though, it takes less time, but does not render reliable as well as actual data (Locke and Latham,
2013).
Data Analysis and findings
After collecting the data, it is very essential to assess data for making actual as well as reliable
results related to a subject matter related to research. In a matter, there are numerous techniques
to assess data. These can be utilized by a researcher in the research study. These can be statistical
analysis, disclosure analysis, content analysis and conversational analysis. The data are gathered
to create effective and proper assessment of collected data. For the paper, the statistical data
analysis technique is applied for assessing information. In this way, the researcher is enabled to
state data by various charts, diagrams as well as graphs. This technique is beneficial to interpret
the meaning behind response of chosen employees and HR manager. For this, MS-excel software
is used to interpret the outcomes by charts and graphs as readers may establish understandable
knowledge regarding the disclosures of delivery of public sector objectives (Latessa and Lovins,
2019).
Conclusion
In conclusion, there are various motives to make concern in relation to the conflict amid
privatisation and globalization of prison. Even though the moral of one reflexes fail to start at
concept related to private prison, useful experience of various areas (and administrative
approaches of similar organisations internationally, involving lobbying for the strict law) must
create one sit up. If not intrinsically conflicting, the conflict by union in various areas will likely
save years of fights for continuing, small alterations, which can mean situations for the people in
private prison are as better as in public one down a track.

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Those interested in making sure that human rights are worldwide and unrestricted, have the
motive for opposing the private prison as long as they fail to create data in relation to the
functions accessible. For a period being, cloudiness remains the describing characteristics of the
private prison. Throughout the haze, this is very difficult to know the upcoming prospect of
private prison. On the other hand, provided a lack of saving in most privatised area, the solid
moral norms, as well as reality that public views are simply in against of the private prison, this
is not so easy to see what is ending de-privatization. In between the period, there are various
advancements to be created: requiring short contract, tenders, smallest amount of staffing
requirements at national level, a disclosure of contractual incentive, as well as end of recourse of
private prison for hiding data, provided the very public impacts of the functions.

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References
Du Preez, J., Steyn, F. and Booyens, K. (2015) Risk factors and circumstances surrounding
suicides in correctional centres in Gauteng, South Africa. Acta Criminologica: Southern African
Journal of Criminology, 2015(Special Edition 2), pp.125-143.
Hairston, C. (2017) Children with parents in prison: Child welfare policy, program, and
practice issues. Routledge.
Harding, R. (2018) Private prisons and public accountability. Routledge.
Harla, S. (2017)A Survey of Anticoagulation Non-Adherence in Emergency Department
Patients Presenting with Atrial Fibrillation.
Johnson, T., Selber, K. and Lauderdale, M. (2017) Developing quality services for offenders and
families: An innovative partnership. In Children with Parents in Prison (pp. 127-148).
Routledge.
Kasemeyer, E.J., McIntosh, M., Kasemeyer, D.C. and McIntosh, C. (2017) Department of Public
Safety and Correctional Services.
Latessa, E.J. and Lovins, L.B. (2019) Privatization of community corrections. Criminology &
Public Policy, 18(2), pp.323-341.
Locke, E. A., and Latham, G. P. (Eds.). (2013) New developments in goal setting and task
performance. UK: Routledge.

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Matsitse, T.B., Helberg, E., Meyer, J.C., Godman, B., Massele, A. and Schellack, N. (2017)
Compliance with the primary health care treatment guidelines and the essential medicines list in
the management of sexually transmitted infections in correctional centres in South Africa:
findings and implications. Expert review of anti-infective therapy, 15(10), pp.963-972.
Peterson, B.E., Fera, A. and Mellow, J. (2016) Escapes from correctional custody: A new
examination of an old phenomenon. The Prison Journal, 96(4), pp.511-533.
Rappaport, E.S., Reynolds, H.N., Baucom, S. and Lehman, T.M. (2018) Telehealth support of
managed care for a correctional system: The Open Architecture Telehealth Model. Telemedicine
and e-Health, 24(1), pp.54-60.
Singer, G. (2017) Prison libraries inside out. Education libraries, 24(1), pp.11-16.
Telisinghe, L., Hippner, P., Churchyard, G.J., Gresak, G., Grant, A.D., Charalambous, S. and
Fielding, K.L., (2016) Outcomes of on-site antiretroviral therapy provision in a South African
correctional facility. International journal of STD & AIDS, 27(13), pp.1153-1161.
Yangyuoru, P.M., Bradburn, D.A., Liu, Z., Xiao, T.S. and Russell, R. (2018) The G-quadruplex
(G4) resolvase DHX36 efficiently and specifically disrupts DNA G4s via a translocation-based
helicase mechanism. Journal of Biological Chemistry, 293(6), pp.1924-1932.
Zapotosky, M. and Harlan, C. (2016) Justice Department says it will end use of private
prisons. The Washington Post, 35(7), 34-67