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Introduces to English‐speaking audiences Schmidt′s defence of replacement cost accounting vis‐à‐vis Schmalenbach. That defence is significant in that it offers a reconciliation of replacement cost accounting with Schmalenbach′s dynamic theory. Argues that although Schmalenbach′s...
Reply to comments on the author′s original article (article and comments in AAAJ , Vol. 5 No. 1, 1992) – a postscript. Emphasizes that policy makers do seek recourse to statistical methods when trying to understand the nature of public sector efficiency, and regression analysis has particular...
Suggests a notion of community assets based on common property that recognizes the fundamental importance of accountability and democratic control over resources in the public sector, the sociopolitical nature of accounting, and the need to give visibility to public as well as private interests....
A response to Smith′s (1992) article in this issue of this journal. Discusses the role of performance auditing from a national audit perspective. Examines in particular the role of performance auditing in addressing issues of government policy; considers the role of statistical performance...
Analyses the role of accounting data in collective bargaining in not‐for‐profit organizations in four Canadian cases. Develops a model upon the constructs of “employer equivocality” and “union heterogeneity” to provide useful insights. Where employer equivocality is low and union...
Draws attention to a serious shortcoming associated with the usual audit models which use traditional techniques such as regression analysis. In general, previous studies have concentrated only on the impact of the resources used by an organization on its performance indicators, and have ignored...
A response to Smith′s (1992) attempt (in AAAJ , Vol. 5 No. 1, 1992) to address the difficulties in performance auditing and production function modelling in public sector management (arguing that regression analysis is an inadequate approach for value‐for‐money auditors, and is...
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