Research in action - performance measurement

Article Abstract:

On December 3 and 4, 1986, members of the Institute of Chartered Accountants of Scotland (ICAS) and the Chartered Institute of Public Finance and Accountancy (CIPFA) met in a joint conference to discuss accounting practices and procedures related to assessing the performance of local governments and government agencies. A research project funded by ICAS and CIPFA has indicated that government bodies are inconsistent in accounting for revenues accrued, capital expenditures, and allocations of administrative costs. Speakers at the conference addressed the issues related to developing performance measures in the absence of profits, the benefits realizable from current cost accounting, costing systems under development to assess the performance of nonprofit Scottish hospitals, and the need to involve line supervisors in the establishment of performance measures and goals.

Associations, Great Britain, Chartered Institute of Public Finance and Accountancy

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Practitioners invade Pitlochry

Article Abstract:

The Institute of Chartered Accountants of Scotland's (ICAS) first annual General Practitioners Conference was held at Pitlochry. The Conference was held to respond to the need for a forum for small- and medium-sized firms to share their views. ICAS Pres Ian Percy spoke at the Conference, addressing a possible solution to reversing the trend for smaller firms to employ fewer students by offering to assist the firms in recruiting students. ICAS Dir of Education Ian Marrian tried to persuade Conference attendees to train more accountancy students despite recruitment problems. Other issues addressed in the conference included marketing, the use of computers, and corporate strategy.

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Can we manage?

Article Abstract:

Charterhouse Development Capital managing dir Robert Smith and Grampian Holdings chief executive Bill Hughes were the featured speakers at the Scottish business world's yearly Summer School conference from Sept 22 to Sept 25, 1988. Hughes and Smith both focused on whether certified accountants make good managers, and both believed that accountants generally have problems communicating effectively. Accountants may also have difficulty understanding how managers think, which can cause misunderstandings.

Management, Smith, Robert (English physicist), Hughes, Bill

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