accountancy

Troubled families in mind

The government’s ‘troubled families’ initiative has great potential, but many practical problems must be addressed – not least how we account for the improvements made Read more

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Audit Commission: the feeling’s not mutual

Today’s announcement on private sector contracts for Audit Commission work confirms that the ‘mutual option’ was always a non-starter for public audit – and for the wider public sector too Read more

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In the money?

It seems that money is used more and more as a way of keeping score, of comparing income, wealth or influence. Perhaps accountants should bear this in mind when presenting financial information to decision makers Read more

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Gut instinct vs Gaap

It’s increasingly obvious that humans are emotional and irrational. So what does this mean for the hyper-rational, super-logical world of public sector financial management? Read more

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Pension prescriptions, by Nigel Keogh

The Big Society means services will be provided by a wide variety of organisations. So how will that affect areas such as providing pension schemes? Read more...

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A graduate tax by any other name, by Martin Pliener

It looks like we will have some fun accounting issues with the new system for financing higher education.  In particular, around whether it is really a ‘loan’ system as against a ‘graduate tax’, and if it is a ‘loan system’ who are the  borrowers and lenders. Read more...

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