The belief that the pursuit of business self‐interest through wealth creation can lead to community well‐being need not be a contradiction in terms. However, it requires greater visibility in the form of effective management systems to communicate and reinforce corporate values both inside...

The end of the millennium is a useful time to stop and reflect, to review and maybe to ask some big questions. This paper asks a very big question indeed for the accountancy profession ‐ ‘What might corporate reporting look like in the 21st Century ?’ This paper looks at issues surrounding...

Purpose – Interest in venture capital markets continues to be of relevance to politicians and policy makers, recognizing the importance of government participation in venture capital market development. Yet advice regarding developing venture capital markets appears increasingly disparate. The...

Draws attention to a serious shortcoming associated with the usual audit models which use traditional techniques such as regression analysis. In general, previous studies have concentrated only on the impact of the resources used by an organization on its performance indicators, and have ignored...

Reply to comments on the author′s original article (article and comments in AAAJ , Vol. 5 No. 1, 1992) – a postscript. Emphasizes that policy makers do seek recourse to statistical methods when trying to understand the nature of public sector efficiency, and regression analysis has...

This paper presents experiences gathered by the author during a twelve‐month period in an enterprise agency, Tyne & Wear Enterprise Trust Ltd, providing a service to small and medium‐sized manufacturing firms in the fields of product diversification and innovation.