...Ingrid Jeacle Purpose This paper examines the calculative practices used by the Slave Compensation Commission to value a slave for the purposes of compensating slave owners on the abolishment of slavery across the British colonies in 1833. It contributes to accounting research in the field...

...William Maguire; Lyn Murphy Purpose The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to enhance value in healthcare. Design/methodology/approach The authors review...

...James Brackley; Penelope Tuck; Mark Exworthy Purpose This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations...

...Sian Sullivan; Mike Hannis Purpose The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic...

... of the Australian Audit Office that bear marked similarities to those advanced when efficiency audit was first proposed in the mid‐1970s. © MCB UP Limited 1989 Australia Efficiency Performance Value Public sector ...