Table of contents
Current Account ‐ The National Enterprise Board
Desmond GochEver since the National Enterprise Board set up shop with Lord Ryder in the chairman's seat, politicians and industrialists alike have been speculating on the kind of role it…
Current Cost Accounting
P.R.A. KirkmanIn July 1973 the UK government announced that a special committee of enquiry was to be set up “to consider whether, and if so how, company accounts should allow for changes in…
Presenting Financial Information to Employees
A.H. TaylorA Developing Activity. In a previous article it was suggested that for the purpose of presenting financial information to employees it was first essential to clarify the…
Financing the Movement of Goods between Countries
Robin WaldronMost companies are finding that cashflow—that is to say, positive cash flow—is more important than profit‐making at the moment. That is not to say that in the longer term profit…
The Corporate Report: An Appraisal
John R. SmallIt is perhaps unfortunate that the Corporate Report (CR) should have been published almost simultaneously with the publication of the Sandilands Report on Inflation Accounting 1…
Measuring the Performance of Production Systems Using Management Ratios
Hisham FadelProduction systems can be: (1) functional layout‐based manufacture (sometimes referred to as batch production), (2) assembly lines and manufacturing lines, (3) plant dominated…
The Work of the Export Credits Guarantee Department
The history of government involvement in export credit insurance is briefly summarised. This article then describes present policy and practice in the provision of facilities for…
Human Resource Accounting
P. Trussell, R. DobbinsHuman resource accounting is concerned with the identification and measurement of data relating to the organisation's human resources and the communication of such relevant…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson