Productivity growth in UK accountancy departments; 1989-96

Article Abstract:

A pragmatic analysis of productivity change in UK accountancy departments was carried out vis-a-vis a cost indirect approach for the periods 1989, 1992, and 1996. Twenty universities with observations on their outputs, such as research score, postgraduates and undergraduates were used as sources of data. The rate of change in the departments' productivity, efficiency, and technical performance, was plotted in a cost indirect Malquimist productivity index. Analysis show that UK departments of accountancy gained substantial growth from 1989 to 1996, with the highest being 26 % between 1989 and 1992.

Evaluation, Services, Public finance, Accounting departments

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An interpretive inquiry of accounting practices in religious organisations

Article Abstract:

There has been little accounting research in a cultural setting such as religious organizations in Malaysia where accounting is a social practice as well as a financial one. Spiritual concerns and accounting practices can interact in Western Christianity as previous research shows. However, the division is more complex in Islam and, as in Malaysia, accounting practice has little meaning to religious participants and is routine and prefunctory.

Models, Economic aspects, Economics, Malaysia, Islam, Religion, Religious aspects, Religion and economics

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The Best Value Agenda for Auditing

Article Abstract:

The author explores the distinction between financial reporting or audit of a private organization and audit in the public sector which goes beyond reporting as to include probity, regularity and obtaining best value from public expenditure.

United Kingdom, Accounting and auditing, Government spending policy, Finance, Public interest

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