In spite of its commercial importance and signs of some concern by some commentators, trade credit has not been subjected to serious ethical analysis. This is especially important in the current financial crisis, given that credit from banks is in short supply, leading to increasing pressure on...

Ethical investment funds are retail financial products which explicitly add social or ethical goals or constraints to normal financial criteria in selecting their underlying share portfolio. By means of a case study of a UK fund, this paper explores how the relationship between ethical criteria...

Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance. This paper examines and discusses the behaviour of companies following revisions to the UK’s Revised...

From its roots in the writings of Robert Anthony and his colleagues at Harvard Business School, the field of management control has expanded greatly, drawing on a wide variety of perspectives. With reference to a case study of a British automotive parts distributor, this paper considers the...

Following the publication of the White Paper, ‘The New NHS: Modern, Dependable’ (Cm 3807), the Labour Government has abolished GP fundholding. Family doctors retain a lead role for primary care in planning health care with the creation of Primary Care Groups (PCGs). In due course, it is...