Accounting for a new age - Whitehall departments are already well down the road to resource accounting. Placing a price on heritage assets may not prove too easy, but this change still promises a revolution in public sector accounting and also impacts on macroeconomics
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Public finance : the business monthly of the public sector. - London : Public Finance, ISSN 1352-9250, ZDB-ID 11697313. - 1998 (13.11.), p. 14-20
THEME ARTICLES - PLANNING AND CONTROLLING UK PUBLIC EXPENDITURE ON A RESOURCE BASIS - The UK Government has completed the transition from planning and controlling public expenditure in cash to the full implementation of resource budgeting. Andrew Likierman clarifies what was involved in this transition, paying attention to how it made the 2002 Spending Review different from its predecessors.
Likierman, Andrew, (2003)
The Five Traps of Performance Measurement - Numbers alone can't tell you how well your company is performing — Especially when they result from simple, easy-to-game metrics. Some leading companies have chosen a more sophisticated approach.
Likierman, Andrew, (2009)
Likierman, Andrew, (1979)
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