Explorations in financial control: essays in honour of John Perrin
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
London <<[u.a.]>>
Internat. Thomson Business Press
1997
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| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 362 S. graph. Darst. |
| ISBN: | 1861520018 |
Internformat
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Datensatz im Suchindex
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| adam_text | CONTENTS
List of Exhibits vii
Preface ix
William T. Baxter
Foreword xi
Geoffrey Whittington
THE PRIVATE SECTOR
Overview - Richard M. S. Wilson 3
1 The normal science of cash flow accounting 9
T. A. Lee
Commentary - Gerald H. Lawson 28
2 Financial reporting: the case of executive share options 36
]ohn M. Samuels
Commentary - R. H. Parker 52
3 The Journal of Business Finance and the Journal of Business Finance
and Accounting: the first 25 years, 1969-94 55
Richard J. Briston
Commentary - K. V. Peasnell 74
4 Tax-induced project interactions 81
R. H. Berry and R. G. Dyson
Commentary - David J. Ashton 94
5 Studies in management accounting practice: issues arising
from survey findings 99
/. Colin Drury
Commentary - Michael Bromwich 123
6 Accounting controls in perspective: the role of
information in management control 128
Clive R. Emmanuel and David T. Otley
Commentary - E. A. Lowe 147
v
EXPLORATIONS IN FINANCIAL CONTROL
7 The case for strategic control 152
Richard M. S. Wilson
Commentary - R. I. Tricker 182
THE PUBLIC SECTOR
Overview - Irvine Lapsley 189
8 Capital charging in the NHS 195
Irvine Lapsley
Commentary - Gzvyn Bevan 209
9 Accounting and accountability for infrastructure 214
David A Heald
Commentary - David J. Mayston 240
10 Resource accounting in central government 245
Andrew Likierman
Commentary - Klaus Liider 257
11 Published accounts in an unregulated world: a survey of
the reports and accounts of smaller charities 261
Trevor E. Gambling and Rowan H. Jones
Commentary - Brian A. Rutherford 273
12 VFM auditing in the public sector 276
John J. Glynn
Commentary - Cyril R. Tomkins 294
13 Budgetary devolution and accountability in the UK
public sector 298
Mahmoud Ezzamel
Commentary - Michael Bourn 317
14 Principles of corporate governance and the public services 323
N. P. Hepworth
Commentary - David J. Hatherly 341
Index 345
vi
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