Publications

New Publications [top]

David Heald and Neal Geaughan, Accounting and Control in Executive Agencies and Executive NDPBs in Scotland, ACCA Research Report No. 68, London, Certified Accountants Educational Trust, 2001. The Executive Summary and full downloadable text is available from here.
David Heald, Capital Charging in Public Healthcare, Aberdeen Papers in Accountancy, Finance and Management, Working Paper 00-16, University of Aberdeen, December 2000. Electronic abstract and downloadable text can be found here.
David Heald, Financing UK Devolution in Practice, Aberdeen Papers in Accountancy, Finance and Management, Working Paper 01-8, University of Aberdeen, November 2001. Electronic abstract and downloadable text can be found here.
‘La décentralisation dans certains pays non-fédéraux : l’exemple du Royaume-Uni’ (David Heald) in Commission sur le déséquilibre fiscal, Recueil des textes soumis au Symposium international sur le déséquilibre fiscal - Rapport: Annexe 3, pp. 285-309. The English version is: ‘Decentralization in some non-federal countries: the case of the United Kingdom’, in Commission on Fiscal Imbalance, Texts Submitted for the International Symposium on Fiscal Imbalance - Report: Supporting Document 3, pp. 265-286. This report is available electronically in both French and English. (David Heald was scheduled to present his country report on the United Kingdom at the international symposium organised by the Commission sur le Déséquilibre Fiscal appointed by the Government of Quebec. It was to be held in Quebec City on 13-14 September 2001, but was cancelled at the last minute because of the international security situation.)
‘Beyond Barnett? Financing devolution’ (David Heald and Alasdair McLeod), in J Adams and P Robinson (eds) Devolution in Practice: Public Policy Differences within the UK, London, Institute for Public Policy Research, 2002, pp. 147-175.
‘Memorandum’ (David Heald), in House of Lords Select Committee on the Constitution, Devolution: Inter-Institutional Relations in the United Kingdom - Evidence Complete to 10 July 2002, HL Paper 147 of Session 2001-02, pp. 144-147. (David Heald also gave oral evidence to the Committee, pp. 148-157)
‘The regional dimension of public expenditure in England’ (David Heald and John Short), Regional Studies, volume 36, 2002, pp. 743-755.
‘Fiscal autonomy under devolution: Introduction to symposium’ (David Heald and Alasdair McLeod), in Scottish Affairs, no. 41, 2002, pp. 5-25. (David Heald was the guest editor of this special issue, which contained papers by: Julia Darby, Anton Muscatelli and Graeme Roy (all University of Glasgow); Andrew Goudie (Chief Economic Adviser, Scottish Executive); Jim and Margaret Cuthbert (independent consultants); Arthur Midwinter (University of Strathclyde); and David Bell and Alex Christie (Universities of Stirling and Strathclyde respectively).)
‘Public Expenditure’ (David Heald and Alasdair McLeod), in Constitutional Law volume (General Editor: Niall Whitty) of The Laws of Scotland: Stair Memorial Encyclopaedia, paragraphs 480-552, Edinburgh, Butterworths, 2002. (Stair is the premier reference source on the laws and governance of Scotland, the direct counterpart to Halsbury’s Laws of England. The chapter is also being widely circulated as an offprint.)
David Heald was Guest Editor of the Symposium on ‘Global Revolution in Government Accounting’, published in the January 2003 issue (Volume 23, number 1) of Public Money & Management. His Introduction appears here. The contributors to the symposium were James Chan (University of Illinois), Rowan Jones (University of Birmingham), Paul Sutcliffe (Public Sector Committee of the International Federation of Accountants), Noel Hepworth (CIPFA International) and Andrew Likierman (HM Treasury and London Business School).
The Northern Ireland Economic Council will publish, on 3 March 2003: Funding the Northern Ireland Assembly: Assessing the Options (David Heald), Research Monograph 10, Belfast, Northern Ireland Economic Council, 2003. Copies of the Report can be obtained from the Northern Ireland Economic Council. The Executive Summary will appear here.

Working Papers [top]

Capital Charging in Public Healthcare, Aberdeen Papers in Accountancy, Finance and Management, 00/16, December 2000
Financing UK Devolution in Practice, Aberdeen Papers in Accountancy, Finance and Management, 01/8, November 2001

The Centre intends to publish definitive versions of its research in peer-reviewed academic journals. This is the route which offers the best guarantee both of research quality and of ready accessibility to future researchers. However, the unfortunate downside is that academic journals have long working cycles – quite typically, a year from initial submission to acceptance, and then a further year from acceptance to publication. The Working Paper series is therefore designed to make sure that early – though with proper quality control – versions of the Centre’s research output are available to a wide audience. Generally, the electronic Working Paper version will be withdrawn when the material is published in its final form.