Research in action - performance measurement
Article Abstract:
On December 3 and 4, 1986, members of the Institute of Chartered Accountants of Scotland (ICAS) and the Chartered Institute of Public Finance and Accountancy (CIPFA) met in a joint conference to discuss accounting practices and procedures related to assessing the performance of local governments and government agencies. A research project funded by ICAS and CIPFA has indicated that government bodies are inconsistent in accounting for revenues accrued, capital expenditures, and allocations of administrative costs. Speakers at the conference addressed the issues related to developing performance measures in the absence of profits, the benefits realizable from current cost accounting, costing systems under development to assess the performance of nonprofit Scottish hospitals, and the need to involve line supervisors in the establishment of performance measures and goals.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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Practitioners invade Pitlochry
Article Abstract:
The Institute of Chartered Accountants of Scotland's (ICAS) first annual General Practitioners Conference was held at Pitlochry. The Conference was held to respond to the need for a forum for small- and medium-sized firms to share their views. ICAS Pres Ian Percy spoke at the Conference, addressing a possible solution to reversing the trend for smaller firms to employ fewer students by offering to assist the firms in recruiting students. ICAS Dir of Education Ian Marrian tried to persuade Conference attendees to train more accountancy students despite recruitment problems. Other issues addressed in the conference included marketing, the use of computers, and corporate strategy.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1990
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Can we manage?
Article Abstract:
Charterhouse Development Capital managing dir Robert Smith and Grampian Holdings chief executive Bill Hughes were the featured speakers at the Scottish business world's yearly Summer School conference from Sept 22 to Sept 25, 1988. Hughes and Smith both focused on whether certified accountants make good managers, and both believed that accountants generally have problems communicating effectively. Accountants may also have difficulty understanding how managers think, which can cause misunderstandings.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1988
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- Abstracts: Relative standing and the performance of recently acquired European firms. Ecological investigation of firm effects in horizontal mergers
- Abstracts: Measuring fund strategy and performance in changing economic conditions. The efficient use of conditioning information in portfolios
- Abstracts: Monitoring collection agency performance. Speed collections by 'liening' on debtors. Making credit collections cost effective
- Abstracts: Rules on distributions from qualified plans are supplemented. Loss of IRA deductions makes 401(K) plans more attractive despite new limits
- Abstracts: Changes in individual retirement account rules made by TRA '86 amplified by IRS. IRS provides MACRS class lives, depreciation tables