Already a mainstream source of finance in the private sector, theexchange of future income for present cash is increasingly being promoted bythe international financial services industry as a means of funding capitalprojects in the public sector. This paper reports on the value-for-money...

This essay is a response to the ‘polyphonic debate’ on interpretive accounting research (Ahrens et al., this issue). The debate is considered first as a case study of the limitations of collaborative circles [Farrell MP. Collaborative circles: friendship dynamics and creative work. Chicago:...

<title/> Already commonplace in the private sector, the securitization of future income streams is now being promoted in the public sector as a means of accessing investment capital. This article reports on a British university's securitization of 30 years' future rents on its student accommodation....

Current UK policy on the knowledge-driven economy places a heavy weight of expectation on the fostering of entrepreneurial attitudes amongst university scientists. Interviews with the owner-managers of innovative companies in liquid crystal technology suggest that scientist-entrepreneurs are not...