What's in a Balance Sheet?

Abstract

An enterprise may appoint a specialist to assume responsibility for financial management, but his achievements will be constrained to the extent that other functional managers, at all levels, fail to see, as a complement to their particular specialism, their own responsibilities as finance managers. The same point may be made of personnel management.

Citation

Farmer, R. (1975), "What's in a Balance Sheet?", Managerial Finance, Vol. 1 No. 1, pp. 49-59. https://doi.org/10.1108/eb013342