Journal of Applied Accounting Research: Volume 7 Issue 2

Selection techniques within the accountancy profession in Scotland

Elizabeth Gammie, Erica Cargill, Bob Gammie

The ever‐increasing cost of seeing a graduate training contract through to its successful completion has made the selection decision, and indeed the choice of selection techniques…

The use of usefulness: An examination of the user needs approach to the financial reporting conceptual framework

Sean McCartney

The paper analyses the concept of ‘user needs’, which has been widely adopted by official bodies as the basis of a conceptual framework for financial reporting, including the ASB…

A critical review of accounting standard setting and the role of Government from 1980 to 1990

Robert Day

In the UK, the role of the state in accounting regulation has been ambivalent for some decades. On the one hand, confidence has been openly expressed in the system of private…

Derivatives reporting in the UK: A treasury perspective on the introduction of FRS 13

Christine Helliar, Theresa Dunne, Lance Moir

The past twenty years have seen a significant increase in the use of derivative financial instruments by companies throughout the world (Berkman and Bradbury 1996; Berkman…