The tourism industry is a fractured industry in light of the number of small and medium sized companies that forms it. These SME are led by entrepreneurs who have unlimited innovative abilities. These progressive companies lead the tourism industry throughout the world. This paper's objective is...

This paper examines how the UK Chartered Accountants Joint Ethics Committee’s (CAJEC) 1996 Statement Integrity, Objectivity and Independence , which was developed at a time of mounting levels of criticism of the auditing profession, provides legitimization for the accounting profession’s...

This paper examines the relationship between UK accounting firm mergers and increases in profit margins enjoyed by large UK accounting firms. Cowling’s monopoly capitalism model provides the theoretical framework. The empirical parts of this paper draw on a number of quantitative sources,...

This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen to provide long‐term “value for money”...

Partnerships are the British government’s preferred method of procuring public sector services, and the policy is usually justified in terms of delivering value for money. Ex ante financial methodologies are prescribed to ensure that decision making is based on a sound appraisal of...

Georgian architecture dominates much of the urban vista of the British Isles and is also evident in many former British colonies. A product of the eighteenth century, it is an architectural style richly embedded in its social and political context. The defining feature of a Georgian building: a...

The study combines data from the electronic version of the transcribed census enumerators’ books and documentary sources to analyse the entry of women to bookkeeping in late nineteenth century Britain. The paper explores the chronology of the feminisation of bookkeeping and presents a...

The publication of the Turnbull guidance represented a radical redefinition of the nature of internal control as a feature of corporate governance in the UK, explicitly aligning internal control with risk management. This paper explores this change, using sociological perspectives on risk and...

This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...

Purpose – The purpose of this article is to look in detail into the collapse and its subsequent implications of the London and County Securities bank (L&C) in 1973, one of the most significant UK corporate fraud scandals and regulatory failures in recent decades. Design/methodology/approach...