Value for money tests and accounting treatment in PFI schemes
Article Abstract:
The article examines the complexities involved in value for money (VFM) tests of accounting treatment, and it is posited that VFM analysis should incorporate total risk rather than simply shared risk. Discussion regarding the roles of public auditors and the advancement of theoretical foundations is included.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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Couples and their money: Patterns of accounting and accountability in the domestic economy
Article Abstract:
The financial arrangements of couples are examined to determine patterns of accounting in the domestic economy.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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The dynamics of accounting change: Inter-play between new practices, routines, institutions, power and politics
Article Abstract:
Accounting change in the product development department of a UK chemicals maker is examined.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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