This paper is the first of two that explore the development of attitudes to accounting amongst hospital doctors in Britain around the time of the formation of the National Health Service. It challenges the commonly argued position that doctors as clinical specialists are against the use of...

Despite its thirty year history, strategic management accounting has yet to establish itself as a core element of managerial accounting. That it has the capacity to do so is immediately apparent from the term itself, which in turn explains its continuing appeal for those attracted to developing...

The traditional view of university teaching is one in which it is the lecturer’s job to profess to students and the student’s job is to learn. However, as a result of the agenda for widening participation in Higher Education, Universities now have to cater to students from a diverse range of...

A great deal of effort has gone into examinations of management and accounting practices within the NHS, however, very little attention has been paid to the management of medicines within the hospital sector. This paper aims to address this situation by examining from a secondary care...

This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It...