Perspectives on Financial Control Essays in memory of Kenneth Hilton
The purpose of this book is to offer a small token in memory of Ken Hilton, who died prematurely at the age of 52 in February 1990. The book contains contributions from a number of 1eading academics; some were close c- leagues of Ken's at the University o
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The Chapman & Hall Series in Accounting and Finance Consulting editors John Perrin, Emeritus Professor of the University of Warwiek and Price Waterhouse Fellow in Public Sector Accounting at the University of Exeter; Richard M.S. Wilson, Professor of Management and Accounting at the University of Keele; and L.C.L. Skerratt, Professor of Financial Accounting at the University of Manchester.
H.M. Coombs and D.E. Jenkins Public Sector Financial Management J.C. Drury Management and Cost Accounting (3rd edn) (Also available: Students' Manual, Teachers' Manual, Spreadsheet Applications Manual and a set of OHP Masters) C.R. Emmanuel, D.T. Otley and K. Merchant Accounting for Management Control (2nd edn) (Also available: Teachers' Guide) C.R. Emmanuel, D.T. Otley and K. Merchant (editors) Readings in Accounting for Management Control D. Henley, A. Likierman, J. Perrin, M. Evans, I. Lapsley and J.E.H. Whiteoak Public Sector Accounting and Financial Control (4th edn) R.C. Laughlin and R.H. Gray Financial Accounting: method and meaning (Also available: Teachers' Guide) G.A. Lee Modern Financial Accounting (4th edn) T.A. Lee Income Value Measurement (3rd edn) T.A. Lee Company Financial Reporting (2nd edn) T.A. Lee Cash Flow Accounting S.P. Lumby Investment Appraisal and Financing Decisions (4th edn) (Also available: Students' Manual) A.G. Puxty and J.C. Dodds Financial Management method and meaning (2nd edn) (Also available: Teachers' Guide) J.M. Samuels, F.M. Wilkes and R.E. Brayshaw Management of Company Finance (5th edn) (Also available: Students' Manual) B.C. Williams and B.J. Spaul IT and Accounting: The impact of information technology R.M.S. Wilson and Wai Fong Chua Managerial Accounting: method and meaning (2nd edn) (Also available: Teachers' Guide)
Perspectives on Financial C ontrol Essays in memory of Kenneth Hitton
Edited by
MAHMOUD EZZAMEL Manchester School of Management University of Manchester Institute of Science and Technology and
DAVID HEATHFIELD Department of Economics University of Southampton
Springer-Science+Business Media, B.V.
First edition 1992 © 1992 Springer Science+Business Media Dordrecht Originally published by Chapman & Hali in 1992. Softcover reprint of the hardcover l st edition 1992
Typeset in l0/12 pt Times by Pure Tech Corporation, India ISBN 978-1-4899-3053-8 (eBook) ISBN 978-0-412-40980-6 DOI 10.1007/978-1-4899-3053-8 Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the UK Copyright Designs and Patents Act, 1988, this publication may not be reproduced, stored, or transmitted, in any form or by any means, without the prior permission in writing of the publishers, or in the case of reprographic reproduction only in accordance with the terms of the licences issued by the Copyright Licensing Agency in the UK, or in accordance with the terms of licences issued by the appropriate Reproduction Rights Organization outside the UK. Enquiries conceming reproduction outside the terms stated here should be sent to the publis
