Evidence on Accusations of Manipulating Profitability: Adjustments for Inflation by the Nationalized Industries 1976-81

Article Abstract:

The accounts issued by the major nationalized industries from 1976 to 1981 were characterized by significant differences in the treatment of accounting for inflation. In the case of the nationalized industries, the differences were met by a good deal of public abuse on the grounds that they were using uncertainties about the treatment of accounting for inflation to manipulate their results. While the composite hypothesis supports the idea of systematic manipulation, there are certain factors which cast doubt: the circumstantial nature of the evidence and the difficulty of proving motive, the difficulty of defining what was being manipulated and to what level, the varied nature of the industries and the allegations. One of the reasons why the industries have often been defensive about aspects of their operation is that it has been clear that those who criticize them have not always been interested in the facts.

Accounting and auditing, Inflation accounting

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The use of biodata in the pre-selection of fully-accredited graduates for chartered accountancy training places in Scotland

Article Abstract:

Research into the use of biodata to pre-select trainee chartered accountants is presented. It is concluded that a rational approach could lead to the development of biodata models intended to predict whether a trainee succeeds in his or her ICAS examinations at the first attempt.

Recruiting, Accountants

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Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, 'The Workshop of the Empire', c1900-1960

Article Abstract:

The history of cost accounting in shipbuilding, engineering and metals industries in the West of Scotland during the first sixty years of the twentieth century is examined, with focus on the circumstances preventing the progress of costing systems.

Finance, History, Engineering services, Engineering firms, Scotland, Shipbuilding industry, Cost accounting

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