메뉴 건너뛰기




Volumn 13, Issue 2, 2002, Pages 231-254

The consequences and causes of resource accounting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0036274491     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.2001.0485     Document Type: Article
Times cited : (26)

References (68)
  • 1
    • 0004242527 scopus 로고    scopus 로고
    • Statement of Principles for Financial Reporting
    • Accounting Standards Board (ASB), (London: ASB)
    • (1999)
  • 7
    • 85031462333 scopus 로고    scopus 로고
    • "Comments on the Report of the Financial Reporting Advisory Board to the Treasury on the Resource Accounting Manual"
    • CIPFA, appendix 3 to the Report of the Select Committee on Treasury Minutes of Evidence (London: HMSO)
    • (1997)
  • 12
    • 85031457381 scopus 로고
    • CVCP, Report of the Steering Committee for Efficiency Studies in Universities (London: CVCP)
    • (1985)
  • 13
    • 85031454932 scopus 로고
    • CVCP, The Costing of Research and Projects in Universities: A Report and Guidance for Universities (London: CVCP)
    • (1988)
  • 14
    • 0004273455 scopus 로고
    • Statement of Recommended Practice: Accounting in UK Universities
    • CVCP, (London: CVCP)
    • (1989)
  • 15
    • 85031463803 scopus 로고    scopus 로고
    • Statement of Recommended Practice: Accounting for Further and Higher Education
    • CVCP, (London: CVCP)
    • (2000)
  • 17
    • 0003940154 scopus 로고
    • Improving Management in Government: The Next Steps
    • Efficiency Unit, (London: HMSO)
    • (1988)
  • 18
    • 0009419713 scopus 로고
    • Resource Accounting and Budgeting
    • (London: CIPFA)
    • (1995)
    • Evans, M.1
  • 21
    • 0009385143 scopus 로고
    • Better Accounting for the Taxpayer's Money
    • HM Treasury, CM2626 (London: HMSO)
    • (1994)
  • 22
    • 0009436284 scopus 로고
    • Better Accounting for the Taxpayer's Money
    • HM Treasury, CM2929 (London: HMSO)
    • (1995)
  • 23
    • 0009437204 scopus 로고    scopus 로고
    • Equipping Britain for our long-term future
    • HM Treasury, (London: HMSO)
    • (1997)
  • 24
    • 0009396529 scopus 로고    scopus 로고
    • The National Asset Register
    • HM Treasury, (London: HMSO)
    • (1997)
  • 25
    • 0009326569 scopus 로고    scopus 로고
    • Report on the Resource Accounting Manual
    • HM Treasury, (London: HMSO)
    • (1997)
  • 26
    • 0003651373 scopus 로고    scopus 로고
    • Pre-budget Report
    • HM Treasury, Cm 3804 (London: HMSO)
    • (1997)
  • 27
    • 0004249570 scopus 로고    scopus 로고
    • A Code for Fiscal Stability
    • HM Treasury, (London: HMSO)
    • (1997)
  • 28
    • 0003609993 scopus 로고    scopus 로고
    • The Public Sector Balance Sheet
    • HM Treasury, (London: HMSO)
    • (1997)
  • 29
    • 0009331123 scopus 로고    scopus 로고
    • Resource Accounting Manual
    • HM Treasury, (London: HMSO)
    • (1997)
  • 30
    • 0009396530 scopus 로고    scopus 로고
    • Guidance on Output and Performance
    • HM Treasury, (London: HMSO)
    • (1997)
  • 31
    • 0009334705 scopus 로고    scopus 로고
    • Economic and Fiscal Strategy Report: Stability and Investment for the long-term
    • HM Treasury, (London: HM Treasury)
    • (1998)
  • 32
    • 85031462177 scopus 로고    scopus 로고
    • Accounting for PFI Transactions
    • HM Treasury, (London: H M Treasury, Taskforce Private Finance Policy Team)
    • (1999)
  • 46
    • 0009334477 scopus 로고
    • The Raynor Scrutiny Programmes, 1979-1983
    • NAO, (London: HMSO)
    • (1986)
  • 47
    • 0009381563 scopus 로고
    • The Financial Management Initiative
    • NAO, (London: HMSO)
    • (1986)
  • 48
    • 85031452671 scopus 로고
    • Resource Accounting and Budgeting in Government Report by the Comptroller and Auditor General, National Audit Office
    • NAO, HC 123 (London: HMSO)
    • (1995)
  • 49
    • 0009436286 scopus 로고    scopus 로고
    • Resource Accounting and Budgeting in Government: The White Paper Proposals: Report by the Comptroller and Auditor General, National Audit Office
    • NAO, HC 334 (London: HMSO)
    • (1996)
  • 50
    • 0009436287 scopus 로고    scopus 로고
    • Resource Accounts: Preparing for Audit
    • NAO, (London: HMSO)
    • (1997)
  • 51
    • 0003572951 scopus 로고
    • Accounting for What? The Value of Accruals Accounting to the Public Sector
    • OECD, (Paris: OECD)
    • (1993)
  • 52
    • 85031458270 scopus 로고
    • Resource Accounting and Budgeting in Government Committee of Public Accounts 15th Report Session 1994-95
    • PAC, HC 407 (London: HMSO)
    • (1995)
  • 53
    • 85031453791 scopus 로고    scopus 로고
    • Resource Accounting and Proposals for a Resource-based System of Supply Committee of Public Accounts 9th Report Session 1996-97
    • PAC, HC 167 (London: HMSO)
    • (1997)
  • 54
    • 0009335058 scopus 로고    scopus 로고
    • Ministry of Defence: Major Projects Report 1997
    • PAC, (London: HMSO)
    • (1998)
  • 55
    • 0009334478 scopus 로고    scopus 로고
    • Ministry of Defence: Major Equipment Storage
    • PAC, (London: HMSO)
    • (1999)
  • 57
    • 0004113578 scopus 로고    scopus 로고
    • The Audit Society: Rituals of Verification
    • (Oxford: OUP)
    • (1997)
    • Power, M.1
  • 59
    • 0009335059 scopus 로고    scopus 로고
    • Resource Accounting and Resource Based Supply
    • Select Committee on Public Accounts, 67th Report (London: HMSO)
    • (1998)
  • 61
    • 85031458906 scopus 로고
    • Simplified Estimates and Resource Accounting, Treasury and Civil Service Select Committee 4th Report Session 1994/5
    • TSC, HC 212 (London: HMSO)
    • (1995)
  • 62
    • 85031453870 scopus 로고
    • Simplified Estimates and Resource Accounting, Treasury and Civil Service Select Committee 4th Special Report, Session 1994/5
    • TSC, HC 483 (London: HMSO)
    • (1995)
  • 63
    • 85031459851 scopus 로고    scopus 로고
    • Resource Accounting and Budgeting in Government: The Financial Reporting Advisory Board, Treasury Select Committee 5th Report 1996-97
    • TSC, HC 309 (London: HMSO)
    • (1996)
  • 64
    • 85031454377 scopus 로고    scopus 로고
    • Resource Accounting and Budgeting, Treasury Select Committee 2nd Report 1996/97
    • TSC, HC 186 (London: HMSO)
    • (1996)
  • 65
    • 85031453471 scopus 로고    scopus 로고
    • Resource Accounting and Budgeting, Treasury Select Committee 3rd Special Report 1996-97
    • TSC, HC 318 (London: HMSO)
    • (1997)
  • 66
    • 0003924458 scopus 로고    scopus 로고
    • Internal Control: Guidance for Directors on the Combined Code
    • (London: ICAEW)
    • (1999)
    • Turnbull, N.1
  • 67
    • 85031454150 scopus 로고
    • A Constructive Partnership: Annual Report of the Universities Funding Council, 1990-91
    • UFC, (Bristol: UFC)
    • (1991)
  • 68
    • 0007709271 scopus 로고
    • Capital Finding and Estate Management in Higher Education
    • UFC, (Bristol: UFC)
    • (1992)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.