There is a growing awareness of the need to develop a broad range of competencies in accounting undergraduates. In recognition of this, Thames Valley University developed an accounting biased Personal Skills Development (PSD) module to run alongside the first year introductory module in...

Purpose – This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach – The paper analyses empirical findings gathered from officers of two local education authorities about...

Purpose – The purpose of this paper is to analyse whether the development of a needs-based funding formula for resource allocation incorporates the needs of funders or the needs of the service providers. Design/methodology/approach – The paper analyses interview data and documentary evidence...