메뉴 건너뛰기




Volumn 16, Issue 3, 2003, Pages 372-396

The social construction of financial statement elements under Private Finance Initiative schemes

Author keywords

Accounting standards; Private finance; Social economics

Indexed keywords


EID: 84986180790     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570310482336     Document Type: Article
Times cited : (26)

References (50)
  • 1
    • 84986177643 scopus 로고    scopus 로고
    • ASB heading for trouble over PFI
    • Accountancy
    • Accountancy (1998a), “ASB heading for trouble over PFI”, Accountancy, January, p. 14.
    • (1998) Accountancy , pp. 14
  • 2
    • 84986099591 scopus 로고    scopus 로고
    • ASB standard on PFI ‘fundamentally flawed’
    • Accountancy
    • Accountancy (1998b), “ASB standard on PFI ‘fundamentally flawed’”, Accountancy, April, p. 13.
    • (1998) Accountancy , pp. 13
  • 3
    • 84986137629 scopus 로고    scopus 로고
    • ASB wins PFI battle
    • Accounting & Business
    • Accounting & Business (1998), “ASB wins PFI battle”, Accounting & Business, October, p. 6.
    • (1998) Accounting & Business , pp. 6
  • 4
    • 84986103985 scopus 로고    scopus 로고
    • PFI accounting rules ‘clarified’
    • Accounting & Business
    • Accounting & Business (1999), “PFI accounting rules ‘clarified’”, Accounting & Business, September, p. 10.
    • (1999) Accounting & Business , pp. 10
  • 9
    • 5644282062 scopus 로고
    • On the methodology of constructing a conceptual framework for financial accounting
    • in Mumford, M. and Peasnell, K.V. (Eds), Routledge, London.
    • Archer, S. (1993), “On the methodology of constructing a conceptual framework for financial accounting”, in Mumford, M. and Peasnell, K.V. (Eds), Philosophical Perspectives on Accounting: Essays in Honour of Edward Stamp, Routledge, London.
    • (1993) Philosophical Perspectives on Accounting: Essays in Honour of Edward Stamp
    • Archer, S.1
  • 12
  • 13
    • 0002425291 scopus 로고    scopus 로고
    • The Private Finance Initiative: clarification of a future research agenda
    • Broadbent, J. and Laughlin, R. (1999), “The Private Finance Initiative: clarification of a future research agenda”, Financial Accountability & Management, Vol. 15 No. 2, pp. 95-114.
    • (1999) Financial Accountability & Management , vol.15 , pp. 95-114
    • Broadbent, J.1    Laughlin, R.2
  • 14
    • 84986106990 scopus 로고    scopus 로고
    • Accounting choices: technical and political tradeoffs and the UK Private Finance Initiative
    • (forthcoming)
    • Broadbent, J. and Laughlin, R. (forthcoming), “Accounting choices: technical and political tradeoffs and the UK Private Finance Initiative”, Accounting, Auditing & Accountability Journal.
    • Accounting, Auditing & Accountability Journal
    • Broadbent, J.1    Laughlin, R.2
  • 17
    • 0003905795 scopus 로고
    • Spivak, G.C. (trans.), Johns Hopkins Press, Baltimore, MD.
    • Derrida, J. (1976), Of Grammatology, Spivak, G.C. (trans.), Johns Hopkins Press, Baltimore, MD.
    • (1976) Of Grammatology
    • Derrida, J.1
  • 19
    • 84986139119 scopus 로고    scopus 로고
    • Paymaster General vows to improve reputation of PFI
    • Greene, K. (1998), “Paymaster General vows to improve reputation of PFI”, Accountancy Age, 30 April, p. 3.
    • (1998) Accountancy Age, 30 April , pp. 3
    • Greene, K.1
  • 20
    • 0028810536 scopus 로고
    • Sisyphus and the social construction of computer user problems
    • Grint, K. (1995), “Sisyphus and the social construction of computer user problems”, Information Systems Journal, Vol. 5 No. 1, pp. 3-18.
    • (1995) Information Systems Journal , vol.5 , pp. 3-18
    • Grint, K.1
  • 23
    • 3242785469 scopus 로고    scopus 로고
    • Accounting for the Private Finance Initiative
    • Heald, D. and Geaughan, N. (1997), “Accounting for the Private Finance Initiative”, Public Money and Management, pp. 11-16.
    • (1997) Public Money and Management , pp. 11-16
    • Heald, D.1    Geaughan, N.2
  • 24
    • 45549115584 scopus 로고
    • Financial accounting: in communicating reality, we construct reality
    • Hines, R. (1988), “Financial accounting: in communicating reality, we construct reality”, Accounting, Organisations and Society, Vol. 13 No. 3, pp. 251-62.
    • (1988) Accounting, Organisations and Society , vol.13 , pp. 251-262
    • Hines, R.1
  • 25
    • 0000442574 scopus 로고
    • The FASB's conceptual framework, financial accounting and the maintenance of the social world
    • Hines, R.D. (1991), “The FASB's conceptual framework, financial accounting and the maintenance of the social world”, Accounting, Organisations and Society, Vol. 16 No. 4, pp. 313-32.
    • (1991) Accounting, Organisations and Society , vol.16 , pp. 313-332
    • Hines, R.D.1
  • 26
    • 0001118494 scopus 로고    scopus 로고
    • Accounting for the Private Finance Initiative in the United Kingdom National Health Service
    • Hodges, R. and Mellett, H. (1999), “Accounting for the Private Finance Initiative in the United Kingdom National Health Service”, Financial Accountability & Management, Vol. 15 No. 3/4, pp. 275-90.
    • (1999) Financial Accountability & Management , vol.15 , pp. 275-290
    • Hodges, R.1    Mellett, H.2
  • 27
    • 27844545235 scopus 로고    scopus 로고
    • Investigating standard setting: accounting for the United Kingdom's Private Finance Initiative
    • Hodges, R. and Mellett, H. (2002), “Investigating standard setting: accounting for the United Kingdom's Private Finance Initiative”, Accounting Forum, Vol. 26 No. 2, pp. 126-51.
    • (2002) Accounting Forum , vol.26 , pp. 126-151
    • Hodges, R.1    Mellett, H.2
  • 30
    • 84986136368 scopus 로고    scopus 로고
    • Public and private sector: harmony from contradiction
    • Kelly, J. (1998), “Public and private sector: harmony from contradiction”, Accounting & Business, March, p. 37.
    • (1998) Accounting & Business , pp. 37
    • Kelly, J.1
  • 31
    • 0001824212 scopus 로고
    • Financial reporting quality labels: the social construction of the audit profession and the expectations gap
    • Lee, T. (1994), “Financial reporting quality labels: the social construction of the audit profession and the expectations gap”, Accounting, Auditing & Accountability Journal, Vol. 7 No. 2, pp. 30-49.
    • (1994) Accounting, Auditing & Accountability Journal , vol.7 , pp. 30-49
    • Lee, T.1
  • 32
    • 3242754115 scopus 로고    scopus 로고
    • An observer's tale: Stonehaven Community Hospital
    • McKendrick, J. and McCabe, W. (1997), “An observer's tale: Stonehaven Community Hospital”, Public Money and Management, July, pp. 17-20.
    • (1997) Public Money and Management , pp. 17-20
    • McKendrick, J.1    McCabe, W.2
  • 34
    • 3242779952 scopus 로고    scopus 로고
    • A commissioner's tale: Avery Hill student village, University of Greenwich
    • McWilliam, J. (1997), “A commissioner's tale: Avery Hill student village, University of Greenwich”, Public Money and Management, July, pp. 21-4.
    • (1997) Public Money and Management , pp. 21-24
    • McWilliam, J.1
  • 36
    • 0001740221 scopus 로고    scopus 로고
    • The Private Finance Initiative in the National Health Service: an unhealthy development in new public management?
    • Mayston, D.J. (1999), “The Private Finance Initiative in the National Health Service: an unhealthy development in new public management?”, Financial Accountability & Management, Vol. 15 No. 3/4, pp. 249-75.
    • (1999) Financial Accountability & Management , vol.15 , pp. 249-275
    • Mayston, D.J.1
  • 37
    • 74549157225 scopus 로고    scopus 로고
    • Consistently inconsistent on private finance
    • Middleton, N. (1998), “Consistently inconsistent on private finance”, Accountancy, April, p. 89.
    • (1998) Accountancy , pp. 89
    • Middleton, N.1
  • 38
    • 84986104326 scopus 로고
    • Building the right framework
    • Paterson, R. (1988), “Building the right framework”, Accountancy, October, pp. 26-7.
    • (1988) Accountancy , pp. 26-27
    • Paterson, R.1
  • 44
    • 84986100526 scopus 로고    scopus 로고
    • Resource accounting and budgeting in the UK
    • Shaw, P. (1999), “Resource accounting and budgeting in the UK”, IFAC Quarterly, October, pp. 14-16.
    • (1999) IFAC Quarterly , pp. 14-16
    • Shaw, P.1
  • 45
    • 84986084943 scopus 로고    scopus 로고
    • The truth about PFI
    • Simmonds, A. (1997), “The truth about PFI”, Accountancy, June, pp. 140-1.
    • (1997) Accountancy , pp. 140-141
    • Simmonds, A.1
  • 48
    • 84986136382 scopus 로고    scopus 로고
    • Profession must assume initiative on PFI Projects
    • Sullivan, E. (1996), “Profession must assume initiative on PFI Projects”, Accountancy Age, 25 July, p. 10.
    • (1996) Accountancy Age, 25 July , pp. 10
    • Sullivan, E.1
  • 50
    • 0346340660 scopus 로고    scopus 로고
    • Regulating change – the role of the conceptual statement in standard-setting
    • in Lapsley, I. and Mitchell, F. (Eds), Paul Chapman, London.
    • Tweedie, Sir David, (1996), “Regulating change – the role of the conceptual statement in standard-setting”, in Lapsley, I. and Mitchell, F. (Eds), Accounting and Performance Measurement: Issues in the Private and Public Sectors, Paul Chapman, London.
    • (1996) Accounting and Performance Measurement: Issues in the Private and Public Sectors
    • Tweedie, S.D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.