2000 — Volume 16 CONTENTS INDEX Accounting for Infrastructure Service Delivery by Government: Generational Issues by MicHaeEi McCrae AND Max AIKEN Autopsy of Change: Contextualising Entrepreneurial and Accounting Potential in the NHS by Sur RICHARDSON AND JOHN CULLEN Budgeting and Strategy in Schools: The Elusive Link by PAMELA Epwarps, MAHMOUD EzZAMEL, CHRISTINE McLean AND KeiTH Rosson The Construction and Presentation of Performance Indicators in Executive Agency External Reports by Brian A. RUTHERFORD Cost Efficiency in Australian Local Government: A Comparative Analysis of Mathematical Programming and Econometric Approaches by ANDREW C. WorRTHINGTON GASB Statement No. 34: Research Opportunities by Wanpa A. WALLACE Governance and Funds Allocation in United States Medical Research Charities by Epwarp A. Dyt, Howarb L. FRANT AND Craic A. STEPHENSON Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective by VicENTE MONTESINOS AND JOSE MANUEL VELA Hospital Costing: Experience from the VHA by KATHLEEN CAREY AND JAMES F. BuRGEss Integrating Management Control and Human Resource Management in Public Health Care: Swedish Case Study Evidence by Sven MopELi Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities by G. Jan van HELDEN Local Government Accounting Standard-setting in Australia: Did Constituents Participate by CurisTINE RyAN, KEITHA DUNSTAN AND TREVOR STANLEY Macro-accounting and Micro-accounting Relationships in France by EvELYNE LANDE National Accounting, Governmental Accounting and Cross-country Comparisons of Government Financial Condition by KLAus LUDER $106 CONTENTS INDEX National Accounting, Government Budgeting and the Accounting Discipline by Rowan JoNEs Project Appraisal and Capital Investment Decision Making in the Scottish Water Industry by PauL COLESHILL AND JAMES W. SHEFFIELD Public Versus Private: The Empty Definitions of National Accounting by Rowan JONES Unto Every One That Hath Shall be Given: The Allocation of Resources Between Subject Areas Under the HEFCE Formula by GEorrrey WHITTINGTON Use of CCA in the Public Sector: Lessons From Australia’s Experience With Public Utilities by R.G. WaLker, F.L. CLARKE AND G.W. DEAN AUTHOR INDEX Carey, K. and J.F. Burgess Hospital Costing: Experience from the VHA Coleshill, P. and J.W. Sheffield Project Appraisal and Capital Investment Decision Making in the Scottish Water Industry Dyl, E.A., H.L. Frant and C.A. Stephenson Governance and Funds Allocation in United States Medical Research Charities Edwards, P., M. Ezzamel, C. McLean and K. Robson Budgeting and Strategy in Schools: The Elusive Link Jones, R. National Accounting, Government Budgeting and the Accounting Discipline Jones, R. Public Versus Private: The Empty Definitions of National Accounting Lande, E. Macro-accounting and Micro-accounting Relationships in France Lider, K. National Accounting, Governmental Accounting and Cross-country Comparisons of Government Financial Condition McCrae, M. and M. Aiken Accounting for Infrastructure Service Delivery by Government: Generational Issues Modell, S. Integrating Management Control and Human Resource Management in Public Health Care: Swedish Case Study Evidence Montesinos, V. and J.M. Vela Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective Richardson, S. and J. Cullen Autopsy of Change: Contextualising Entrepreneurial and Accounting Potential in the NHS Rutherford, B.A. The Construction and Presentation of Performance Indicators in Executive Agency External Reports Ryan, C., K. Dunstan and T. Stanley Local Government Accounting Standard-setting in Australia: Did Constituents Participate van Helden, G.J. Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities 108 AUTHOR INDEX Walker, R.G., F.L. Clarke and G.W. Dean Use of CCA in the Public Sector: Lessons From Australia’s Experience With Public Utilities Wallace, W.A. GASB Statement No. 34: Research Opportunities Whittington, G. Unto Every One That Hath Shall be Given: The Allocation of Resources Between Subject Areas Under the HEFCE Formula Worthington, A.C. Cost Efficiency in Australian Local Government: A Comparative Analysis of Mathematical Programming and Econometric Approaches © Blackwell Publishers Ltd 2000 ai stoes