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Accounting for the Private Finance Initiative in the UK National Health Service

Uploaded by Ron Hodges     March 28, 2020     872  
Author(s)
Paper language
English
Keywords
entity concept; Private Finance Initiative, NHS Trusts, accounting policies; fixed assets
Category
Financial accounting

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Financial Accountability & Management
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Asset Revaluations in the Accounts of UK National Health Service Trusts

Uploaded by Ron Hodges     March 28, 2020     884  
Author(s)
Paper language
English
Keywords
depreciation accounting; asset revaluation; return on capital employed; NHS Ambulance Trusts; annual reports; managerial responses.
Category
  • Financial accounting
  • Performance measurement

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Financial Accountability & Management
Read more
Competition and Efficiency after Privatisation: the Role of the NAO

Uploaded by Ron Hodges     March 28, 2020     841  
Author(s)
HODGES, RON
Paper language
English
Keywords
National Audit Office; privatisation; competition; efficiencymonitoring.
Category
Auditing

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Public Money & Management
Read more
Corporate Governance in the Public Services: Concepts and Issues Hot

Uploaded by Ron Hodges     March 28, 2020     1289  
Author(s)
Paper language
English
Keywords
Corporate governance; concepts; issues
Category
Other

How to get the paper

From the author (email)
r.hodges@bham.ac.uk
From the journal
Public Money & Management
Read more
Audit and Accountability in the Privatisation Process: The Role of the National Audit Office

Uploaded by Ron Hodges     March 28, 2020     851  
Author(s)
Paper language
English
Keywords
National Audit Office; privatisation; monitoring.
Category
Auditing
Read more
Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

Uploaded by francesca Manes Rossi     June 22, 2019     1993  
Author(s)
Paper language
English
Keywords
non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
https://doi.org/10.1080/17449480.2019.1624791
Read more
26 results - showing 21 - 26
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