Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been...

<title/> Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been...

This paper discusses recent attempts by U.K. local authorities to create mutual insurance companies. We explore in general terms the background to mutuals (or pools) in the U.K. public sector. We consider two specific and recent cases in order to tease out the key issues: a rejected feasibility...