PII: S0361-3682(00)00034-9
FINANCIAL ACCOUNTABILITY & MANAGEMENT
August 2000
Vol. 16 No. 3
Editor: Irvine Lapsley CONTENTS
GASB Statement No. 34:Research Opportunities WANDA A. WALLACE
Cost Eciency in Australian Local Government: A Comparative Analysis of Mathematical Programming and Econometric Approaches ANDREW C. WORTHINGTON
The Construction and Presentation of Performance Indicators in Executive Agency External
Reports BRIAN A. RUTHERFORD
Unto Every One That Hath Shall be Given: The Allocation of Resources Between Subject Areas
Under the HEFCE Formula GEOFFREY WHITTINGTON
Accounting for Infrastructure Service Delivery by Government: Generational Issues
MICHAEL MCCRAE and MAX AIKEN