Notes
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- Ellwood , S.M. , Nutley , S.M. , Tricker , M. and Waterston , P. 1992 . A Survey of Parish and Town Councils in England London
- Ellwood , S.M. and Nutley , S.M. 1992 . ‘The Financial Activities of Parish and Town Councils in England’ . Public Money and Management, , 12 ( 2 ) April‐June : 21 – 7 .
- Jones , G.W. 1977 . Responsibility in Government London
- Stewart , J.D. 1984 . “ ‘The Role of Information in Public Accountability’ ” . In Issues in Public Sector Accounting , Edited by: Hopwood , A. and Tomkins , C. 26 Philip Allan .
- Her Majesty's Government . 1982 . “ ‘Efficiency and Effectiveness in the Civil Service’ ” . London
- Efficiency Unit . 1988 . “ ‘Improving Management in Government: The Next Steps’ ” . London
- Accounting Standards Board (ASB) . 1991 . “ ‘The Objective of Financial Statements and the Qualitative Characteristics of Financial Information’ ” . London ASB Exposure Draft, FRED 1
- UK Government . 1991 . “ ‘The Citizen's Charter’ ” . London Command 1599
- Jones , R. and Pendlebury , M. 1982 . ‘Uniformity v. Flexibility in the Published Accounts of Local Authorities: The UK Problem and Some European Solutions’ . Accounting and Business Research , Spring : 129 – 35 .
- DoE . 1981 . “ ‘Code of Practice for the Publication of Annual Reports by Local Authorities’ ” . 2 – 3 . London
- Cook , P. 1987 . ‘Towards a Code of Practice on Local Authority Accounting ‐ A New CIPFA/Audit Commission Consultation Paper’ . Financial Accountability and Management, , 3 ( 1 ) : 59
- Chartered Institute of Public Finance and Accountancy (CIPFA) . 1987 . “ ‘Code of Practice on Local Authority Accounting’ ” . London
- CIPFA . 1991 . “ ‘Code of Practice on Local Authority Accounting for Great Britain’ ” . London
- CIPFA, GB SORP . 1987 . “ ‘Application of SSAPs to Local Authority Accounts’ ” . London
- Audit Commission . 1986 . “ ‘Performance Review in Local Government’ ” . London
- Barnett , R.R. , Levaggi , R. and Smith , P. 1991 . ‘Accountability and the Poll Tax: The Impact on Local Authority Budgets of the Reform of Local Government Finance in England’ . Financial Accountability and Management, , 7 ( 4 ) : 209 – 28 .
- Boyne , G. and Law , J. 1991 . ‘Accountability and Local Authority Annual Reports: The Case of Welsh District Councils’ . Financial Accountability and Management, , 7 ( 3 ) : 179 – 94 .
- Tomkins , C.R. 1977 . ‘A Conceptual Framework for Reporting to Ratepayers’ . Public Finance and Accountancy , June : 186
- CIPFA . “ ’Code of Practice. . . GreatBritain’ ” . 1
- CIPFA . “ ’ Code of Practice. . .GreatBritain’ ” . 7
- Jones , R. and Pendlebury , M. 1991 . ‘The Published Accounts of Local Authorities, Revisited‘ . Financial Accountability and Management , 7 ( 1 ) : 15 – 34 .