Keywords: Financing
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Journal Articles
Accounting, Auditing & Accountability Journal (2013) 26 (2): 346.
Published: 08 February 2013
... Financing Regulation I have a fully funded balance sheet (synthetic) but reliable, The picture is unclear but the business clearly viable., Structured finance is the story and the strength is in the name,, SPVs are crowned with glory and their risk taking is tame., But now...
Journal Articles
Accounting, Auditing & Accountability Journal (2010) 23 (1): 82–110.
Published: 05 January 2010
...@rhul.ac.uk © Emerald Group Publishing Limited 2010 Financing Resource allocation Education Schools United Kingdom Allocation of public funding continues to be an essential aspect of resource management in public sector organisations for the simple reason that it provides the revenue...
Journal Articles
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 493–511.
Published: 01 August 2003
... research question: “what is the nature of PFI and who is regulating its application?” to frame an analysis of the complex relationships between steering media and steering mechanisms in determining the operation of privately financed projects (PFP) in Australia. A secondary, but related concern...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 446–466.
Published: 01 August 2003
... 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...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 422–445.
Published: 01 August 2003
...Jane Broadbent; Jas Gill; Richard Laughlin This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen...
Journal Articles
Accounting, Auditing & Accountability Journal (2003) 16 (3): 342–371.
Published: 01 August 2003
...David Heald In Private Finance Initiative (PFI) projects, value for money (VFM) tests and accounting treatment are distinct but related issues. VFM analysis should be concerned with total risk, not just with the sharing of risk, which dominates the accounting treatment decision. A framework...

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