<title>Abstract</title> This article considers the development of the Private Finance Initiative (PFI) and contends that it is now deeply embedded and intertwined in policies to renew and modernize the United Kingdom's public services. After briefly reviewing prior research based upon the themes proposed by...

This article examines the state of PFI in the UK following an amendment published by the ASB to FRS 5. It was predicted that this amendment would mean that most properties constructed by the private sector, on behalf of the public sector, would have suddenly to appear on the balance sheets of...

This article compares and contrasts the stage of development reached by the public and private sectors with regard to intellectual capital. Whereas the private sector in many parts of the developed world has still not fully embraced the importance of measuring intangible assets, the public...

This article investigates the disclosure of key performance indicators in the annual reports of Irish public sector organizations. It begins by discussing the two main driving forces behind public sector bodies disclosing performance information in their annual reports for the first time as well...

Purpose – This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to discharge accountability. Design/methodology/approach – This research combines a content analysis...

Although charities currently play a rich and varied role in modern society, their continued success is dependent upon the public's trust. With respect to charity accountability, two key questions emerge: to whom is a charity accountable; and what form should that account take? Despite the...

Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...

Purpose – To ascertain the principal benefits and drawbacks that have been experienced in implementing accruals-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of the Northern Ireland experience within the wider...

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...