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A History of British National Audit: The Pursuit of Accountability

David Dewar and Warwick Funnell

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.001.0001
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The book provides a history of the origins and development of the institutions and practices of British public sector audit, which are meant to ensure the financial accountability of the Executive to ... More


Accountants and Business Management in Victorian and Edwardian Britain

DEREK MATTHEWS, MALCOLM ANDERSON, and JOHN RICHARD EDWARDS

in The Priesthood of Industry: The Rise of the Professional Accountant in British Management

Published in print:
1998
Published Online:
October 2011
ISBN:
9780198289609
eISBN:
9780191684753
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198289609.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, Business History

The chapter starts with a discussion of the economy in Britain from the mid-19th century, when the country was at the top of its economic power. It was the first country in the world to industrialize ... More


Rise of the ‘Priesthood’ in the Post-Second World War Era

DEREK MATTHEWS, MALCOLM ANDERSON, and JOHN RICHARD EDWARDS

in The Priesthood of Industry: The Rise of the Professional Accountant in British Management

Published in print:
1998
Published Online:
October 2011
ISBN:
9780198289609
eISBN:
9780191684753
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198289609.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, Business History

The chapter focuses on the changing roles of accountants and their continued dominance in the industry. After the Second World War, accountants continued to be influential and important in different ... More


The Context, the Catalyst, and the Birth of the Committee

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0003
Subject:
Business and Management, Corporate Governance and Accountability, Business History

By the start of the 1990s, the papers in the Cadbury Archive show that there were a number of different groups concerned about the issues identified and discussed in the first chapter. This chapter ... More


‘Labouring in a Vineyard’

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0004
Subject:
Business and Management, Corporate Governance and Accountability, Business History

This chapter examines the workings of the Committee in 1991 and 1992, through its monthly meetings and the extensive records of the submissions made verbally and in writing. It documents the many ... More


From the Draft to the Final Report

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0005
Subject:
Business and Management, Corporate Governance and Accountability, Business History

In this chapter the responses to the draft report are described, based on media reports of the reactions of significant figures in the business and accounting worlds and public comment, as well as ... More


Launching the Final Report: The Devil is in the Detail

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0006
Subject:
Business and Management, Corporate Governance and Accountability, Business History

The final report and Code of Best Practice were published on 1 December 1992. This chapter maps the initial reaction to this, drawing on contemporary commentary in the media and professional press ... More


What Happened Next

Laura F. Spira and Judy Slinn

in The Cadbury Committee: A History

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.003.0008
Subject:
Business and Management, Corporate Governance and Accountability, Business History

This chapter describes the events of the period following the disbanding of the Committee, including the publication of the report of the Greenbury Study Group on directors’ remuneration and the ... More


The Commissioners and Board of Audit

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0004
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

In the latter years of the eighteenth century the inadequacies in accountability and audit became increasingly obvious as the size and complexity of public activities and expenditure increased. There ... More


Early Victorian Reform

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0005
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

From 1832 accounts based on imprests were progressively replaced by appropriation accounts of actual expenditure incurred compared with relevant estimates provisions. However, accounts were still too ... More


The 1866 Audit Act and the Modern State

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0006
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The 1866 Audit Act gave effect to all the recommendations of the highly influential report of the Select Committee on Public Monies in 1856. It required the preparation of annual appropriation ... More


Audit in the Time of the New Public Management

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0009
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

In the late 1960s governments began a revolution in public sector management that sought to change management philosophies, objectives, and systems. This New Public Management (NPM) meant that the ... More


Recurring Themes and Continuing Change

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0011
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The developments in the management and conduct of the Comptroller and Auditor General’s work before and after the 1983 Act and the successes achieved, particularly on value-for-money examinations, ... More


A Sense of History

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0001
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

This chapter provides an introduction to the main themes of the book, in particular the importance of ensuring the accountability of governments to Parliament and the public. Accountability is shown ... More


Audit, Accountability, and the Impact of the Two World Wars

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0007
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The impact of the World Wars on accountability was on three levels: parliamentary funding, controls over the conduct of spending, and the scope and depth of audit. During the First World War the ... More


Post-War Strengths and Challenges

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0008
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

Continuing high levels of military procurement, the introduction of the National Health Service, extended programmes in pensions, welfare and social services, housing, and industrial and ... More


The National Audit Office

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0010
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The aims of the National Audit Act 1983 is to provide vital statutory support for the changes that had been taking place within the Exchequer and Audit Department following the Management Review of ... More


Consolidation and Competence, 1825–1914

Ranald C. Michie

in British Banking: Continuity and Change from 1694 to the Present

Published in print:
2016
Published Online:
December 2016
ISBN:
9780198727361
eISBN:
9780191793516
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198727361.003.0004
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

Between 1825 and 1914 banking in Britain was transformed. In the place of numerous individual banks with few branches and doing a largely local business, there appeared a small number of large banks ... More


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