Compliance

Annuality in public budgeting: an exploratory study

Category: Research executive summaries
Document type: PDF  75Kb
Author: N Hyndman, R Jones, M Pendlebury & G Martin
Publication date: 22/02/2006
Annuality in public budgeting is a widespread phenomenon.  It refers to the way in which budget allocations have to be spent by the end of a financial year or be surrendered to a central authority or budget-holder.  This study addresses annuality issues by evaluating anecdotal evidence and conducting interviews with controllers and budget holders in government organisations, consultants with private consultancy firms, a non-departmental civil servant and a public sector funded charity.

Contracting for Service Provision in Local Government

Category: Technical guides
Document type: PDF  155Kb
Author: CIMA
Publication date: 26/01/2001
Report looking at the principles of a contract and applying the principles. Gives different aspects of the contracting process. 

Emissions trading and the management accountant - lessons from the UK emissions trading scheme

Category: Research executive summaries
Document type: PDF  57Kb
Author: M Hill, L McAuley and A Wilkinson
Publication date: 18/12/2006
Explores the costs and benefits of direct participation in the UK Emissions Trading Scheme (UKETS). Outlines the role of management accountants and their systems in motivating reductions in emissions that support the general initiatives to mitigate the effects of climate change.

Environmental management - the role of the management accountant

Category: Technical guides
Document type: PDF  100Kb
Author: CIMA Environmental Management Project Team
Publication date: 01/07/2000
The forward-thinking management accountant should be taking an active role in environmental management within the organisation, as (s)he has key skills to apply to the process, including the provision of advice relating to strategy formation and effective use of resources.