| Public Finance and Accountancy 1992 |
| Title | Subject | Authors |
| 1992 and all that: beware the red tape of the Eurocrats. (directives on computer systems and management) (Sound Bytes) | Business | Harry Pearman |
| Accounting for pension costs. (Statement of Standard Accounting Practice 24) | Business | David (American novelist) Smith |
| Accounting for reserves and provisions. | Business | John Hopwood |
| A new structure for managing investments. | Business | Mel Harrison |
| APB announces new types of audit advice. (Auditing Practices Board; Statements of Auditing Standards and Practice Notes) | Business | |
| Asset strip may break an accounting principle. (transfer of UK colleges from local education authorities to county councils) | Business | |
| Avon CC: bridging the information gap for community care. (Avon County Council, England undertakes groupware networking) (Computing) | Business | Samantha Woods |
| A votre sante: health resource management in the French NHS. (French Ministry of Health and Integration) (Cover Story) | Business | Geoffrey Hulme |
| Bankruptcy fears over medical negligence. (National Association of Health Authorities and Trusts is concerned over escalating medical negligence payments) | Business | |
| Blowing the whistle at work: good practice or bad idea? (Cover Story) | Business | Gerald Vinten |
| Budget relief threat to council cash flow. (local councils) | Business | |
| ...But the ICAEW wants retention of the rule for local authorities. (Institute of Chartered Accountants in England and Wales; ultra vires doctrine) | Business | |
| Call for self-restraint in Welsh budget round. (to review Welsh local authority budgets) | Business | |
| Call to use housing receipts to kick start the economy. (Institute of Housing recommends the release of council receipts for home sales) | Business | |
| Can departmental reports improve accountability? (United Kingdom) | Business | Alison Taylor |
| Capital accounting interim report. (Capital Accounting Working Group's progress report) (Capital Accounting: The Story So Far) | Business | |
| Capital cash boon for first NHS trusts. (self-governing UK National Health Services self trusts) | Business | |
| Capitation funding system needed to protect 'expensive' patients. (UK National Health Service treatment of high-risk patients) | Business | |
| Charity offensive may threaten NHS market. (United Kingdom National Health Service) | Business | |
| Checking up on the CIPFA colleges. (Chartered Institute of Public Finance and Accountancy) | Business | Sarah Holloway, Brian Kerslake |
| CIPFA backs demise of ultra vires.... (Chartered Institute of Public Financeand Accountancy; ultra vires doctrine) | Business | |
| CIPFA recommends new approach to depreciation. (Chartered Institute of Public Finance and Accountancy) | Business | |
| CIPFA South East: merging for strength. (the South East Region and the South East Regional Students Society of the Chartered Institute of Public Finance and Accountancy merge) | Business | John Watley |
| CIPFA survey of personal computing. (Chartered Institute of Public Finance and Accountancy) | Business | |
| CIPFA's views on compulsory professional competitive tendering. (Chartered Institute of Public Finance and Accountancy) | Business | |
| Commission needed to resolve local finance conundrum. (United Kingdom) | Business | |
| Commission warns of care reform chaos. (Audit Commission; community care) | Business | |
| Community charge and spending survey 1992/93. (Tabular data only) (Illustration) | Business | |
| Competence project enters second phase. (Chartered Institute of Public Finance and Accountancy's qualification criteria for new members) | Business | |
| Competitive tendering success for authorities. (UK local government's compulsory competitive tendering of public contracts) | Business | |
| Concern over lump sums for loan grant payments. (United Kingdom's local government financing) | Business | |
| Continental Europe's balancing act. (analysis of stock markets and investments in Europe) (Day in the City) | Business | Ben Elwes |
| Coping with costing in the internal market: the SAPPS approach. (Specialty Procedure and Pricing System) | Business | Robert Moors |
| Councils 'could lose tax powers.' (call for tax reforms) | Business | |
| Councils get stop-gap aid as MPs urge flexible help. (local councils that invested in the Bank of Credit and Commerce Ltd.; UK Members of the Parliament) | Business | |
| Councils give computer security low priority. (county councils) | Business | |
| Council's IT gaps exposed. (Foundation for Information Technology in Local Government and the Society of Information Technology Managers' study of information technology management in local government) | Business | |
| Councils urged to challenge High Court poll tax cases. (Local Government Finance Policy Head Paul Britton writes to poll tax collecting authorities) | Business | |
| Data market may shake up census. (UK national census) | Business | |
| Data protection: don't get caught out. | Business | David (American novelist) Smith |
| Doctors call for adequate community care funding. (British Medical Association and Association of Directors of Social Services) | Business | |
| Doubts over EC funding accord. (agreement with European Community to identify European grants separately in local expenditure programs) | Business | |
| Ealing rent rise illegal appeal court declares. (Ealing, England) | Business | |
| Education accounting and the enabling authority. | Business | John Dunn |
| Effect of council tax 'concealed.' (Scotland) | Business | |
| Employers claim 300m pounds sterling shortfall in teachers' pay awards funding. | Business | |
| Facing the problems of homelessness. (Cover Story) | Business | John Kettlewell |
| Fluctuations in rates dominate dying year. (European and Japanese stock markets' interest rate movements) | Business | Anita Hibbert |
| Formula funding: three years on. (for school budgets in the United Kingdom) | Business | Peter Edwards |
| Formulating the right response. (Chartered Institute of Public Finance and Accountancy's reaction to the government's consultation paper on compulsory competitive tendering) (Taking a Professional Approach to Tendering) | Business | Jeff Pipe |
| Future tense or future perfect? (economic forecast) | Business | |
| Galileo convinces the Pope. (reluctance in changing the Consolidated Loans Fund with a centralised debt charge system) | Business | John Hopwood |
| Getting fit for competition. (information technology) | Business | John Serle |
| Getting it right: planning for a quality future. (business planning) (Cover Story) | Business | Malcolm Gray |
| Government provides extra cash for health pay awards. (UK National Health Service approves salary hikes) | Business | |
| Government watchdog qualifies four accounts. (UK National Audit Office) | Business | |
| Hackney's rent debt scheme scuppered by government. (Department of Social Security intervenes in rent increases by the Hackney, London, England City Council) | Business | |
| Hands off council reserves, treasurer warns members. (Lancashire County Council's planned reserve cuts; Country Treasurer Douglas Morgan) | Business | |
| Harrow considers opting out of national pay bargaining. (Harrow LBC decides instead to implement a local wage scheme) | Business | |
| Health chiefs appeal for local government links. (Great Britain's National Association of Health Authorities and Trusts) | Business | |
| How accountable are the regulators of privatised industry? | Business | Peter Vass |
| Hunt sets up capping hit squad. (UK Secretary of State David Hunt) | Business | |
| ICAEW to make continuing education a requirement. (Institute of Chartered Accountants in England and Wales) | Business | |
| ICL. (ICL PLC council tax system) (Suppliers at Large) (Company Profile) | Business | Richard Masters |
| INFOlink: a prizewinning system. | Business | Roland Waterhouse, John Whiteoak |
| Institute statement: tax management. (Chartered Institute of Public Finance and Accountancy's tax guidelines for public sector bodies) | Business | |
| Isle of Wight sets up contracting company. | Business | |
| Just the job: a new approach for accounting technicians. (new education, training, qualification and assessment standards; includes related articles) | Business | Conal O'Boyle |
| Keeping track of the council tax. (includes related article on Local Government Finance Bill progress) | Business | Chris Stewart |
| Keep your software on the right side of the law. (dangers of illegal software use) (Computing) | Business | Tony Allen |
| Labour presses ahead with 'fair rates' plans. | Business | |
| Lacklustre recovery dogs United States. (World Markets Commentary) | Business | Derek Condon |
| Lambeth and Basildon candidates for capping. (United Kingdom's councils and local budget policies) | Business | |
| Learning from the mistakes of the community charge. | Business | Ken Rutt |
| Limbering up for CCT and the council tax. (compulsory competitive tendering) (Computing) | Business | Harry Pearman |
| Lock up your data: computer security. | Business | Martin Adfield |
| 'Long term savings' from new Welsh structure. | Business | |
| Looking for solutions to homelessness. (part 2) (Cover Story) | Business | John Kettlewell |
| Making the most of a precious resource. (cash management for local governments) | Business | David Williams |
| Manifestos at a glance: what the parties plan for public services. (UK political parties) | Business | |
| Meeting the treasury training needs of CIPFA members. (Chartered Institute of Public Finance and Accountancy adds two courses on treasury management training) | Business | Malcolm Gray |
| Municipal accounting in Sweden. | Business | Ingemar Alserud |
| New audit rules for schools 'threaten CIPFA's status.' (Chartered Institute of Public Finance and Accountacy) | Business | |
| New fears over council tax information powers. | Business | |
| New IT dimensions to reorganisation. (information technology; local government restructuring) | Business | |
| Nine face capping as budget plans emerge. (limits on local authority budgets) | Business | |
| No EC single market for auditing services. (study conducted by National Economic Research Associates Inc.) | Business | |
| Opt-out schools funding rules hold back budget delegation. (United Kingdom) | Business | |
| Oracle UK. (software supplier develops council tax software) | Business | Steve Austen |
| Overhaul of pension cost standard urged. | Business | |
| Overseas investment and currency risk. | Business | Rupert Carnegie |
| Partnership pays for Cheshire's IT department. (Cheshire County Council, England; information technology) (Computing) | Business | Roland Waterhouse |
| 'Passport survey' plan ahead for council tax. | Business | |
| Paving the way for community care IT. (information technology) | Business | Tony Hunter, Michael O'Higgins |
| Political bias row over audit body membership. (commissioner appointments by British Department of the Environment raises controversy) | Business | |
| Political uncertainty saps confidence. (market performance in Europe and the Far East) (World Markets Commentary) | Business | Anita Hibbert |
| Poll tax average exceeds target. (United Kingdom) | Business | |
| Poll tax evidence row refuses to die down. | Business | |
| Poll tax rebilling chaos hits Scots. | Business | |
| Preparing for the council tax: lessons from community charge. | Business | Damon Milnes |
| Pressures, opportunities, consequences. (Chartered Institute of Public Finance and Accountancy President Mike Collier answers issues raised by its members) (CIPFA Strategy) | Business | |
| Private backing for Dartforce buy-out. | Business | |
| Professional assault on enforced tendering. (local authority association responses to the UK government's proposal for competition in providing local services) | Business | Sue Lucas |
| Project management for the council tax. | Business | Peter van't Wout |
| Promoting internal audit's image. | Business | Roger Pullen |
| Record housing transfer row breaks at Bromley. (local authority housing; Bromley Borough) | Business | |
| Regions predict leap in poll tax. (Scottish regions) | Business | |
| Rejig for profit and loss account. (UK Accounting Standards Board draft of revised rules) | Business | |
| Revenues chief slams 'contemptuous' Tories. (Institute of Revenues Rating and Valuation Pres. Howard Longden) | Business | |
| Row breaks out over two-tier NHS service. (National Health Service) | Business | |
| Ruling on severance dismays authorities. (United Kingdom) | Business | |
| Service delivery changes forecast. (decentralization of services) | Business | |
| Services before pay rises, council employers warn. | Business | |
| Sharing in the profits.(Strathkelvin District Council's Community Maintenance Services practices profit sharing scheme with its staff and the community) (Payment By Results Performance Related Pay) | Business | Archie Drummond |
| Sharpening up the skills of the CIPFA managers. (Chartered Institute of Public Finance and Accountancy; Henley-Management College) | Business | Helen Johnson |
| Shelve relocation plans audit watchdog is told. (Public Accounts Commission recommends that the National Audit Office postpone its relocation to Leeds and Bristol) | Business | |
| Software copying could damage your purse. | Business | Bob Hay |
| Suppliers at large. (IBM United Kingdom Ltd. outline development of their council tax systems) | Business | Omar J. Saleh |
| Suppliers fight back on Open Systems. (computer operating system) | Business | Alan Huff |
| Termination payments and local authorities. (separation pay in the UK) | Business | Bill Smith |
| The future for internal audit. (inevitable effect of the government's proposed expansion of the compulsory competitive tendering to include internal auditors) (Taking a Professional Approach to Tendering) | Business | Alex Tombs |
| The inevitability of the internal trading market. (Norfolk, England's CountyCouncil policy for professional services) | Business | Sue Lucas |
| The lottery of competition. (public contracting by Berkshire, England) | Business | Paul Mitchell |
| The Post Office: aiming high to deliver the goods. (business planning strategies) | Business | Roger Tabor |
| The search for performance improvement. (use of performance related pay replaces the old practice of seniority and annual increases in public sector employment) (Payment By Results Performance Related Pay) | Business | Helen Murlis |
| The Solihull study. (Solihull MDC's capital accounting study)(includes related article) (Capital Accounting: The Story So Far) | Business | Martin Evans, Clive Whereat |
| The ten commandments for facing PAYE audits. (techniques for PAYE auditing) | Business | Andy Morris |
| Time to review your insurance strategy: the cost of risk. (impact of Municipal Mutual Insurance's plan not to insure claims of local authorities of less than 100,000 pounds sterling) (Cover Story) | Business | Bill Taylor |
| Twenty bust cap limit as Major names day. (twenty councils exceed budget limits; John Major; election day) | Business | Andrew Evans |
| US taxes: the case for more cuts. | Business | Derek Condon |
| VAT concern over election expenses. (value-added tax) | Business | |
| Warning to councils on Euro competition rules. (district councils; EC Directives on competition) | Business | |
| Warwickshire breaks cap limit a second time. (Warwickshire County Council's budget cap limit) | Business | |
| Wessex region gets audit rap on finance. (Wessex Regional Health Authority) | Business | |
| Western Isles ready to bite the poll tax bullet. (increased poll taxes) | Business | |
| West Oxfordshire: making the move to Open Systems. (West Oxfordshire, England) (Computing) | Business | |
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