Fiscal (ir)responsibility: privileging PPPs in New Zealand

Article Abstract:

The article examines the loopholes evident in the financial management system of New Zealand's government that conflict with espoused goals of debt reduction, transparency, and fiscal responsibility, but are logical from the perspective of advancing an agenda of privatization.

Public Finance Activities, New Zealand, Public Administration & Finance, Public Finance-Total Govt, Public Admin & Finance-Total Govt, Methods, Political aspects, Public finance, Comparative analysis, Privatization, Privatization (Business), Public-private sector cooperation

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London and County Securities: a case study in audit and regulatory failure

Article Abstract:

The regulatory and auditing lapses that resulted in fraudulent activities at London and County Securities bank in 1973 are discussed. It may be recalled that the bank collapsed because of the said fraud.

United Kingdom, Commercial Banks, Legal issues & crime, Government regulation (cont), Financial management, Government regulation, Legal/Government Regulation, Banking industry, Analysis, Laws, regulations and rules, Finance, Auditing, Company financing, Accounting fraud

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Management accounting change in South Africa:case studies from retail services

Article Abstract:

Case studies of management accounting practices of four retail companies in SouthAfrica are presented. Recent changes in management accounting systems in South Africa are examined.

Forecasts, trends, outlooks, South Africa, Retail Stores, Forecasts and trends, Market trend/market analysis, Stores, Managerial accounting

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