Professor DAVID HEALD

Professor DAVID HEALD The University of Aberdeen Business School Chair in Accountancy work +44 (0)1224 272710 pref d.heald@abdn.ac.uk www.davidheald.com pref EW S04

Chair in Accountancy

Personal Details Telephone: +44 (0)1224 272710 Email: d.heald@abdn.ac.uk Personal website: www.davidheald.com Address: EW S04

Publications

Contributions to Journals

Articles

• Heald, D. (2012). 'Why is transparency about public expenditure so elusive?'. International Review of Administrative Sciences, vol 78, no. 1, pp. 30-49.
  [Online] DOI: 10.1177/0020852311429931
• Heald, D. & Georgiou, G. (2011). 'The substance of accounting for Public-Private Partnerships'. Financial Accountability & Management, vol 27, no. 2, pp. 217-247.
  [Online] DOI: 10.1111/j.1468-0408.2011.00523.x
• Heald, D. & Georgiou, G. (2011). 'The macro-fiscal role of the U.K. Whole of Government Account'. Abacus, vol 47, no. 4, pp. 446-476.
  [Online] DOI: 10.1111/j.1467-6281.2011.00348.x
• Heald, D. & Georgiou, G. (2009). 'Whole of government accounts developments in the UK: conceptual, technical and timetable issues'. Public Money & Management, vol 29, no. 4, pp. 219-227.
  [Online] DOI: 10.1080/09540960903034976
• Heald, D. (2009). 'Reforming the governance of the NAO'. Public Money & Management, vol 29, no. 2, pp. 83-85.
  [Online] DOI: 10.1080/09540960902768061
• Heald, DA. (2005). 'The Implementation of Resource Accounting in UK Central Government'. Financial Accountability & Management, vol 21, no. 2, pp. 163-190.
  [Online] DOI: 10.1111/j.1468-0408.2005.00214.x
• Heald, DA. & McLeod, A. (2005). 'Embeddedness of UK devolution finance within the public expenditure system'. Regional Studies, vol 39, no. 4, pp. 495-518.
  [Online] DOI: 10.1080/00343400500128556
• Heald, D. (2003). 'Value for money tests and accounting treatment in PFI schemes'. Accounting, Auditing & Accountability Journal, vol 16, no. 3, pp. 342-371.
  [Online] DOI: 10.1108/09513570310482291
• Heald, D. (2003). 'Fiscal Transparency: Concepts, Measurement and UK Practice'. Public Administration, vol 81, no. 4, pp. 723-759.
  [Online] DOI: 10.1111/j.0033-3298.2003.00369.x
• Heald, D. & Short, J. (2002). 'The regional dimension of public expenditure in England'. Regional Studies, vol 36, no. 7, pp. 743-755.
  [Online] DOI: 10.1080/0034340022000006060

Editorials

• Heald, D. (2003). 'The global revolution in government accounting: Introduction to theme articles'. Public Money & Management, vol 23, no. 1, pp. 11-12.
  [Online] DOI: 10.1111/1467-9302.00335

Chapters in Books, Reports and Conference Proceedings

Chapters

• Heald, DA. (2011). 'Using management research to influence policy-makers'. in C Cassell & B Lee (eds), Challenges and Controversies in Management Research. Routledge Advances in Management and Business Studies, Routledge, London, pp. 275-291.
• Heald, DA. & Georgiou, G. (2010). 'Accounting for PPPs in a changing world'. in G Hodge, C Greve & A Boardman (eds), International Handbook on Public-Private Partnerships. Edward Elgar Publishing, Cheltenham, pp. 237-261.
• Heald, DA. (2006). 'Varieties of transparency'. in C Hood & D Heald (eds), Transparency: The Key to Better Governance?: Proceedings of the British Academy 135. Oxford University Press, Oxford, pp. 25-43.
• Heald, DA. (2006). 'Transparency as an instrumental value'. in C Hood & D Heald (eds), Transparency: The Key to Better Governance?: Proceedings of the British Academy 135. Oxford University Press, Oxford, pp. 59-73.

Conference Proceedings

• Heald, D. (2012). 'Comments on Session 1: National fiscal frameworks - the experience'. in Rules and Institutions for Sound Fiscal Policy after the Crisis: Proceedings of the 2011 Banca d'Italia Research Department Public Finance Workshop. Banca d'Italia, Rome, pp. 199-202.

Other Contributions

• Heald, D. (2012). 'The Public Audit (Wales) Bill: Memorandum by Professor David Heald to the Public Accounts Committee'. in National Assembly for Wales, Public Accounts Committee, Agenda Item 2, 16 October 2012. National Assembly of Wales, Cardiff.
  [Online] AURA: Public_Accounts_Committee_Wales_Agenda_Item_2_16_Oct_2012.pdf
• Heald, DA. (2010). 'Pre-Budget Report 2009: A holding statement'. in Pre-Budget Report 2009: Fourth Report of Session 2009-10. vol. HC 180 of Session 2009-10, Stationery Office (Great Britain), London, pp. Ev50-Ev53.
• Heald, DA. (2010). 'The accounting treatment of Private Finance Initiative projects'. in Pre-Budget Report 2009: Fourth report of session 2009-10. vol. HC 180 of Session 2009-10, Stationery Office (Great Britain), Great Britain, pp. Ev78-Ev80.
• Heald, DA. (2010). 'Memorandum'. in Private Finance Projects and Off-Balance Sheet Debt: Volume II: Evidence, HL Paper 63-II of Session 2009-10. Stationery Office (Great Britain), London, pp. 306-310.
• Heald, D. (2009). 'Memorandum'. in The Barnett Formula: First Report of Session 2008-09, HL 139. Stationery Office (Great Britain), London, pp. 316-324.
• Heald, DA. (2009). 'Budget 2009: The future consideration of public expenditure'. in Budget 2009: Eighth report of session 2008-09: Vol. 2 Oral and written evidence. vol. 2, Stationery Office (Great Britain), London, pp. Ev55-57.
• Heald, DA. (2009). 'Pre-Budget Report 2008: The return of hard times'. in Pre-Budget Report 2008: HC 27, Second Report of Session 2008-09 - Report, Together with Formal Minutes, Oral and Written Evidence. Stationery Office (Great Britain), London, pp. Ev64-70.
• Heald, DA. (2008). 'The implications of the delayed switch to IFRS'. in The 2008 Budget: HC 430, Ninth Report of Session 2007-08 - Report, Together with Formal Minutes, Oral and Written Evidence. Stationery Office (Great Britain), London, pp. Ev65-71.
• Heald, DA. (2007). 'The Pre-Budget Report 2007 and Comprehensive Spending Review: A catalogue of missed opportunities'. in The 2007 Comprehensive Spending Review: First Report of Session 2007-08, HC 55. Stationery Office (Great Britain), London, pp. Ev38-Ev42.
• Heald, DA. (2007). 'Comprehensive Spending Review 2007: Urgent issues for Parliament'. in The 2007 Comprehensive Spending Review: Prospects and Processes: Sixth Report of Session 2006-07, HC 279. House of Commons Papers, Stationery Office (Great Britain), London, pp. Ev117-Ev120.

Contributions to Specialist Publications

Articles

• Heald, DA. (2008). 'A reform too far'. p. 22-23, Public Finance, 21 November.

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