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- Accounting for Health
 - Hay, Jen and Lievens, February 2011. What is the relationship between expenditure on healthcare systems and health outcomes? This relationship has attracted particular attention because, in many countries, expenditure on healthcare is rising faster than income. In addition, with increasingly constrained economic and financial circumstances the need to maximise health outcomes is ever more pressing. This report on the drivers of health outcomes reviews why some countries with the same level of income produce better health outcomes than others. (Ref: RR-121)
- Taking Stock of PPP and PFI Around the World
- Winch, Onishi and Schmidt, 2012. In the aftermath of the most significant financial crisis in decades, governments are seeking new forms of financing to support sustainable public services. This report offers an interesting insight into how governments are approaching public private partnership (PPP) and private finance initiative (PFI) schemes across 10 countries. The research includes two European countries with ‘mature’ approaches to PPPs (France and the UK), and eight Asian countries with growing use of PPPs (China, India, Indonesia, Japan, Malaysia, Singapore, South Korea and Thailand). (Ref: RR-126)
- Sustainability Accounting in UK Local Government: An Agenda for Research
- Ball, 2002. The report examins the state of social and environmental reporting in the UK local government sector. It includes a case study of social and environmental reporting in a county council, and consideration is given to the future development of sustainability reporting in the sector. (Ref: RR-78)
- Whole of Government Accounting in the UK
- Chow, Humphrey and Moll, 2008. This report reviews the factors driving the implementation of WGA in the UK and the extent to which claims for WGA are justified. It reports on the personal experiences of stakeholders, identifies key benefits secured and the problems overcome. (Ref: RR-101)
- The impact of resource accounting in the Northern Ireland public sector
- Connolly and Hyndman, 2005. This report focuses on a study of the implementation of resource accounting and, more widely, resource accounting and budgeting, in the Northern Ireland public sector. It provides a background to the devolved government in NI, and an explanation of the key features and case for the introduction of RAB. It also presents the objectives of the empirical studies, together with the key findings. (Ref: RR-87)
- Evaluating the operation of PFI in roads and hospitals
- Edwards, Shaoul, Stafford and Arblaster, 2004. This research study focuses on the actual performance of PFI contracts in two sectors, roads and hospitals. Analysis of evidence, including interviews undertaken with a range of players from various parties to the projects, is provided under three inter related headings: partnership and managing the contract; value for money and risk transfer; financial reporting and accountability. (Ref: RR-84)
- Public policy on corporate audit committees: case study evidence of current practice
- Turley and Zaman, 2003. This paper provides evidence of audit committees' impact on financial reporting, internal control and internal audit, and the external audit process. It also identifies areas where actual practice meets the Smith guidelines and suggests aspects of audit committee roles which may need further consideration by companies and regulators. (Ref: ORP-35)
- Internal charging in the public sector: accounting for illusions
- Lovell, Rowe, Harradine, Rees-Jones and Ball, 2001. This report examines the basis, frequency and extent of internal charging, the role of IT and the extent of perceived cost and efficiency benefits arising from the charging systems. Five organisations are studied from each of the three key sectors: NHS Hospital Trusts, local authorities and central government. (Ref: RR-72)
- Accounting and control in executive agencies and executive NDPBs in Scotland
- Heald and Geaughan, 2001. This project sought to place those executive agencies and executive non-departmental public bodies (NDPBs), which are funded out of the Scotland public expenditure programme, within their distinctive environment of territorial management. The focus is upon financial reporting, auditing and financial control mechanisms, rather than on performance measurement or reporting. The study period runs from 1990/91 to 1997/98, covering the first year that there was an Executive Agency in Scotland and extending until the financial year that ended 15 months before Scottish devolution took effect on 1 July 1999. (Ref: RR-68)
- Local government management letters
- Bowerman and Gray, 1999. The audit management letter is the document provided to all Council members pulling together all the auditor’s work on local accountability. This report assesses stakeholder expectations of the letter and makes suggestions to improve its usefulness. (Ref: ORP-27)
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