The fully revised and updated third edition provides an introduction to accounting for students. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances

Purpose – The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. Design/methodology/approach – The...

Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city. Design/methodology/approach – Interpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly...

Purpose – This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in...

Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context. Design/methodology/approach – The paper is largely chronological and...

In the UK, the Government is keen to introduce private sector procedures into the public sector. The latest stage of this process has been to suggest the adoption of accruals accounting by those parts of the public sector where it is not already operated. This approach to accounting was...

` Introduction to Accounting has already stood the test of time, and this new and improved Third Edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex. The fully revised and updated Third Edition of...