RESEARCH F?WOffTS THE CHARTERED ASSOCIATION OF CERTIFIED ACCOUNTANTS
“It is timely to ask what is the televanr of meatch why professional bodies might wish to timd academic/practitioner relationship is so strained, make research more relevant to policy and practice research”
to policy and pm&e, research, why the what cao he done to aod which anxs need
Since Mike Walsh, Head of Technical Services br the ACCA, made that comment in 1984 the Chartered Association has issued the following Research Reports: No. I
THE STRUCTURE AND FORM OF GOVERNMENT by J.A. Likiennan and P Vass
No. 2
ASSESSING LOCAL EXPENDITURE NEED: Fmblems of theory and measurement in the Scoltisb client group approach by C. Mair. A. Midwinter aad C. Ford
No. 3
UNLIMITED LIABILITY by Professor E.A. French
No. 4
PUBLIC EXPENDITURE DOCUMENTS PRESENTED TO PARLIAMENT: Evaluation of Changes in Form and Structure 1984-85 by J.A. Likienoan and P. Creasey
No. 5
THE RETAIL PRICB INDEX AND THE COST OF LIVING by We Institute for Fiscal Studies
No. 6
FINANCIAL REPOKIING IN THE UK AND THE EEC by Professor C. Nobes
No. 7
THE INFORMATION NERDS OF BANKERS DEALING WITH LARGE AND SMALL COMPANIES by A. Berry. D. Citron and R. Jarvis
No. 8
INFORMATION TECHNOLOGY AND THE ACCOUNTANT: A comparative study (the UK, Hong Kong and Singapore) by LG. Cm
No. 9
INFLATION: THE ACHILLES HEEL OF TAXATION by The Institute for Fiscal Studies
EXPENDITURE
REPORTS
The following Research Reports are fortbwming: Merger pblicy in The UK - Survey aad Recommcadatioaa (S.J. Gray) Attitudes to In&don Accounting : An Opinion Poll Survey (MORI) Bank/Corporate Relationships in the Small & Middle Corporate Sector (J.B. Holland) Off Balance Sheet Finance : A Sump of Public Disclosures (K.V. Pusaell) Cash Flow and Merger Active Companiw (T.A. Lee) Audit Risk and Audit Sampling (A. Steele) For availability please see next page
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ANNOUNCEMENTS
The Bulletin series presents timely technical material to professional users. The titles in the series are: No. 1 Accounting Treatment of Capital&d Interest (Rickwood) 2 Building Society Accounts and Disclosure 3 Flow Charting for Auditors and Accountants (Sim Lei) 4 The Small Company and The Companies Act 1961(Carty) 5 The 1993Finance Acts 6 Practices and Procedures for Determining Selling Prices (Goch) 7 Inflation Accounting (ICay& Mayer) 6 Scottish Local Government Finance (Bremner & Midwinter) * 9 Leaving The UR A Tax Guide (peat Matwick McLintock) 10 The 1994Fiiance Act 11 Financial and Accounting Responsibilities of Directors (Bough) 12 Depreciation Problems in the Contest of Historic Cost Accounting (Nobes) 13 The Data Protection Act tJohnston1 14 Finance Act 1965 - Commentary (Ernst & Whinney) 15 Assessing Local Expenditute Need (Midwinter, Mair and Ford) 16 Investment Appraisal in the National Health Service (Jones & Prowle) 17 Pension Fund Reform 6 The Social Security Act 1988@Bison) 18 The Role of The Auditor ln Detecting F’raud and other Irregularities (Johnston) 19 Fiicial Management Control for Smaller Businesses (Goch) 20 Discounts & Budgets: With Constant Rices & Inflation (Baxter) 21 Financial & Accounting Aspects of the Building Societies Act 1986(Davies) 22 Investment Business - The Reguladon of Accountants (Walsh) 23 Some Fractical and Theoretical Problems of Group Accounting (Nobes) Forthcoming: The Law of Distributable Profits (Mumford and McGee) Substance Gw Form - The Evolution of a Concept (Rutherford) Details of prices etc from the Technical Department, The Chattered Association of Certified Accountants, 29 Lincoln’s Inn Fields, London WC2A 3EE (01.242-69S6) *