Explorations in Financial Control

Part I: The Private Sector Overview Richard M S Wilson Financial Reporting - The case of executive share options John Samuels (commentary Robert H Parker); The Normal Science of Cash Flow Accounting Tom Lee (Commentary Gerald H Lawson); The Journal of Business Finance and The Journal of Business Finance and Accounting - the first 25 years 1969-1994 Richard J Briston (commentary Ken Peasnell); Tax Induced Project Interactions Robert H Berry & Robert G Dyson (commentary David J Ashton); Studies in Management Accounting Practice - issues arising from survey findings J Colin Drury (commentary Michael Bromwich); Accounting Controls in Perspective: the role of accounting information in management control Clive R Emmanuel & David T Otley (commentary Tony Lowe); The Case for Strategic Control Richard M S Wilson (commentary R I Tricker). Part II: The Public Sector Overview Irvine Lapsley Principles of Corporate Governance in the Public Services N P Hepworth (commentary David Hatherly); Resource Accounting in Central Government Andrew Likierman (commentary Klaus Luder); Budgetary Devolution and Accountability in the UK Public Sector John Glynn (commentary Cyril Tomkins); Published Accounts in an Unregulated World - a survey of the reports and accounts of smaller charities Trevor Gambling & Rowan Jones (commentary Brian Rutherford); Accounting and Accountability for Infrastructure David Heald (commentary David Mayston) Capital Charging in the NHS Irvine Lapsley (commentary Gwyn Bevan).