The Registered Social Landlord (an independent housing association in the UK) examined here was widely recognized as providing an example of good governance. The organization was using extensive internal reporting, both corporate and quasi-governmental in language, to try to accurately capture...

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the...

1. Introduction to intellectual property rights -- 2. Business goodwill and reputation -- 3. Confidentiality -- 4. Patents -- 5. Copyright and rights in performances -- 6. Databases -- 7. Design rights -- 8. Exploitation of intellectual property -- 9. Strategy, audit, due diligence and valuation...

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the...

The contemporary understanding of public sector risk management entails a broadening of the traditional bureaucratic approach to risk beyond the boundaries of purely financial risks. However, evidence suggests that in reality public sector risk management does not always match the rhetoric. This...

This article considers the utilisation of the UK’s Prudential Borrowing Framework (PBF) and the associated Prudential Code for local government capital finance. It finds that the increased flexibility and local freedom are at the cost of less financial certainty in terms of the risks borne by...