... on their song “I Am the Very Model of a Modern Major General”, from The Pirates of Penzance. Findings The poem spotlights financial failure. Originality/value The poem spotlights the crazy names and poor transparency of special purpose vehicles. Special purpose vehicle Balance sheets...

... of accounting and auditing to promote what is characterized as efficiency, effectiveness, cost savings and streamlining, in other words, managerialism in the public sector (Broadbent and Guthrie, 1992, p. 3). © MCB UP Limited 2003 Privatization Partnership Financing Balance sheets USA...

...Dale Buckmaster; Scott Jones Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number representing the relative focus for each year for each journal was obtained from...

...‐speaking accountants have faced in finding words to express some of the concepts that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and at the components of the balance‐sheet. Examines the sources of English accounting words...

... Schmalenbach′s ideas predominated in Germany in the 1920s and 1930s, Schmidt′s ideas laid the groundwork for more recent accounting thought in that country. © MCB UP Limited 1992 Accounting history Balance sheets Accounting theory Capitalization Cost accounting Germany Replacement ...