Accounting, Auditing & Accountability Journal: Volume 5 Issue 1

Negative Political Feedback or the Auditor”s Tar Baby? Comments on “An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing”

Colin A. Sharp

A response to Smith′s (1992) attempt (in AAAJ, Vol. 5 No.1, 1992) to address the difficulties in performance auditing andproduction function modelling in public sector management…

Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s

O. Finley Graves

Introduces to English‐speaking audiences Schmidt′s defence ofreplacement cost accounting vis‐à‐vis Schmalenbach.That defence is significant in that it offers a reconciliation…

“Negative Political Feedback” – A Postscript

Peter Smith

Reply to comments on the author′s original article (article andcomments in AAAJ, Vol. 5 No. 1, 1992) – a postscript.Emphasizes that policy makers do seek recourse to statistical…

Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing

Peter Smith

Draws attention to a serious shortcoming associated with the usualaudit models which use traditional techniques such as regressionanalysis. In general, previous studies have…

Employer Equivocality and Union Heterogeneity as Determinants of the Role of Accounting in Collective Bargaining

Joel Amernic, Russell Craig

Analyses the role of accounting data in collective bargaining innot‐for‐profit organizations in four Canadian cases. Develops a modelupon the constructs of “employer equivocality”…

“Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing” – A Comment

Robert J. Orford

A response to Smith′s (1992) article in this issue of this journal.Discusses the role of performance auditing from a national auditperspective. Examines in particular the role of…

Elements of a Theoretical Framework for Public Sector Accounting

June Pallot

Suggests a notion of community assets based on common property thatrecognizes the fundamental importance of accountability and democraticcontrol over resources in the public…