Issues in Accounting and Finance

This work examines three main themes in management accountancy. It covers investment decisions in advanced manufacturing systems, issues concerning CP fundholding and internal markets, financial reporting and accounting for intangible assets, and financial management including dividend policy, determinants of the beta, and Eurpoean corporate capital structures. The book is based largely on selected papers from the South Western Regional Conference of the British Accounting Association held at the University of Plymouth Business School in September 1995. Part One of the book is concerned with issues in accounting education, examining university finances and looking at the balanced scorecard, which can be used to improve accounting education. Part Two is focused on management accounting and "accounting lag". Part Three is concerned with financial accounting and auditing and Part Four looks at the issues in financial management.