UK Academic Accountants» Perceptions of Research and Publication Practices

Published research output is widely used as a measure of performance in UK universities. This paper investigates the acceptability of the research practices which underpin publication in accounting journals. Eighty-eight UK accounting academics reported their perceptions of the acceptability of ten research practices and their views of five research publication statements. Three research practices were found to be particularly unacceptable, but were perceived to be frequently used. The paper concludes by listing nine guidelines which have implications for authors, editors and reviewers.     

Managerial Evaluations of the Relevance of Cash vs Accrual-based Financial Reports in the Australian Food Industry

Many authors have argued that a cashflow statement prepared under the direct method is a superior decision-making tool because it avoids perceived measurement and classification pitfalls associated with conventional accrual-accounting procedures. This article investigates comparative decision-usefulness ratings of the cash flow statement, profit-and-loss statement and balance sheet by a sample of accounting managers and executives. The ratings were further compared against firms' management accounting systems. Results suggest that the cashflow statement may be a complementary source of financial information for managers and may enhance the usefulness of information in accrualbased financial reports and management accounting systems.     

The Marginal Cost of Australian Income Taxation*

When the financing of expenditure programmes involves a welfare cost, that cost should be considered part of the opportunity cost of the expenditure programme. In this paper, we explore some concepts of the welfare loss of taxing labour income. We correct some measures previously applied and estimate the marginal cost of Australian public funds. Using our measure of the cost of public funds, we explore the costs of policy options in the motor vehicle industry.     

GETTING PRIMARY CARE ON THE NATIONAL HEALTH SERVICE

As a result of a request from the Royal Commission on the NHS, the Welsh Consumer Council carried out a sample survey of two groups of people: parents of children under 10 and the elderly (aged 60 or over). The purpose of the study was to find out how accessible GPs, chemists, dentists, opticians and chiropodists were, and the two sampled groups were thought to consist of those likely to make the heaviest demands on these services. A higher proportion of the parents, compared with the elderly, experienced difficulties in getting to see the GP and obtaining treatment. The attitude and manner of doctors, the rushed nature of consultations, long waits for appointments and the response to requests for home visits were all criticized, albeit by a minority. Nearly half the parents asked the chemist for advice about minor ailments. Concerning dental and ophthalmic treatment, the main problem was cost. Some elderly people had long and painful waits between chiropody appointments and the chiropody service appears to be understaffed.