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  • 1
    Electronic Resource
    Electronic Resource
    CHARGING BY BRITISH GOVERNMENT: EVIDENCE FROM THE PUBLIC EXPENDITURE SURVEY (1990)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 6 (1990), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1990.tb00332.x
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  • 2
    Electronic Resource
    Electronic Resource
    CHARGING FOR CAPITAL IN THE NATIONAL HEALTH SERVICE IN SCOTLAND (1995)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 11 (1995), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This article evaluates the capital charging system implemented in the National Health Service in Scotland, probing its intellectual coherence and implementa- tion. Asset valuations may be too high because of the decision to value at Depreciated Replacement Cost (even when higher than market value) and the decision to disregard the issues raised by Modern Equivalent Asset methodology. The incentive effects of capital charges are complex: historically good maintenance may be penalised, and economic and financial appraisal of new projects may give conflicting signals. Capital charging differently affects Hospital Trusts and Directly Managed Units. Moreover, the interaction of capital charging and the public corporation status of Hospital Trusts inflates gross public expenditure on health.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1995.tb00396.x
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  • 3
    Electronic Resource
    Electronic Resource
    Value for money tests and accounting treatment in PFI schemes (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 342-371 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: 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 is developed for logical thinking about what is meant by "best VFM" in the context of PFI projects. This involves consideration of the full set of alternatives, not an artificially diminished subset. The credibility of analytical techniques can be tarnished if they are misused to legitimate a predetermined decision. A reduction in construction risk may be a powerful source of VFM gains under PFI, but, under UK accounting regulation, this should not influence the accounting treatment decision. New complications about how VFM should be interpreted arise directly from the process of public sector fragmentation: affordability to the client is not necessarily the same as VFM for the public sector as a whole. Only public auditors, such as the National Audit Office, can gain access to PFI documentation on the conditions necessary for a comprehensive assessment of both accounting treatment and VFM. However, such studies require the kind of theoretical underpinning provided in this article, as otherwise the findings are likely to be ambiguous and hence vulnerable to rebuttal. In particular, VFM judgements must make explicit the basis of comparison on which they rest.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310482291
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  • 4
    Electronic Resource
    Electronic Resource
    THE PRIVATISATION OF UK PUBLIC ENTERPRISES (1981)
    Oxford, UK : Blackwell Publishing Ltd
    Annals of public and cooperative economics 52 (1981), S. 0 
    Details
    ISSN: 1467-8292
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8292.1981.tb01843.x
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  • 5
    Electronic Resource
    Electronic Resource
    HOW MUCH PRIVATIZATION SHOULD THERE BE IN DEVELOPING COUNTRIES? (1992)
    Oxford, UK : Blackwell Publishing Ltd
    Annals of public and cooperative economics 63 (1992), S. 0 
    Details
    ISSN: 1467-8292
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8292.1992.tb02088.x
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  • 6
    Electronic Resource
    Electronic Resource
    FOREWORD (1991)
    Oxford, UK : Blackwell Publishing Ltd
    Annals of public and cooperative economics 62 (1991), S. 0 
    Details
    ISSN: 1467-8292
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1467-8292.1991.tb01488.x
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  • 7
    Electronic Resource
    Electronic Resource
    The Valuation of Power Stations by the Modern Equivalent Asset Method (1989)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 10 (1989), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1989.tb00111.x
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  • 8
    Electronic Resource
    Electronic Resource
    Privatisation: Analysing its Appeal and Limitations (1984)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 5 (1984), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1984.tb00376.x
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  • 9
    Electronic Resource
    Electronic Resource
    Fiscal Transparency: Concepts, Measurement and UK Practice (2003)
    Oxford, UK : Blackwell Publishing Ltd
    Public administration 81 (2003), S. 0 
    Details
    ISSN: 1467-9299
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Political Science , Economics
    Notes: Greater fiscal transparency is seen by its advocates as a means of improving economic governance arrangements in ways which, by promoting fiscal stability, will in turn improve the functioning of the government sector and facilitate improvements in the economic environment for the private sector. ‘Fiscal transparency’ is much acclaimed by policy-makers, not only in the UK Treasury but also by the IMF and OECD. Fiscal transparency can have substance or can just be voguish incantation. This article explores the meaning of fiscal transparency, by examining its structure and evaluating criteria for assessing the degree of fiscal transparency attached to particular sets of circumstances. It explores the link between transparency and accountability, developing the distinction between event and process transparency. Consideration is given to the trade-off between the value of sunlight (to employ an analogy) and the danger of over-exposure. The performance of the United Kingdom against emerging international best practice is examined, with regard to both public expenditure and taxation. By international standards, UK fiscal transparency is high. Nevertheless, there is a major gap between UK rhetoric and practice, indicating a  divergence between nominal and effective transparency. This is evidenced by: frequent changes in public expenditure definitions; the non-publication of important analyses; the location of certain liabilities ‘off-balance sheet’; and a lack of candour about tax policy.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.0033-3298.2003.00369.x
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  • 10
    Electronic Resource
    Electronic Resource
    ASSESSING CAPITAL CHARGING IN THE NATIONAL HEALTH SERVICE (1996)
    Oxford, UK : Blackwell Publishing Ltd
    Financial accountability and management 12 (1996), S. 0 
    Details
    ISSN: 1468-0408
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Capital charging was introduced into the NHS in 1991, as one of the components of the internal market reforms. Having established context and rationale, this article reviews published surveys of capital charging. It then reports the results of a questionnaire survey conducted in 1994 which probed the views of finance and estates staff in NHS provider units in Scotland as to the efficacy and effects ofcapital charging. Strong support for the principle of capital charging was found, despite considerable evidence of implementation difficulties which had differentially impacted upon Health Boards. Respondents expected that the effects of capital charging would be lower investment and higher disposals, thus leading to a smaller NHS estate.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-0408.1996.tb00424.x
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