Perspectives on Financial Control

This collection of specially commissioned essays has been assembled in memory of Professor Kenneth Hilton of the University of Southampton. The contributors are leading academics in accounting, industrial economics and management science who focus on financial control from a unique multidisciplinary perspective. The essays deal with both the conceptual foundations and empirical evidence surrounding financial control, exploring and documenting practice as well as outlining some problems of applications. The analysis extends from private sector manufacturing organizations to financial services such as Lloyds of London and the banking sector and, equally importantly, to public sector organizations such as the NHS, Central Government and Customs and Excise. A critical commentary follows each paper and locates the topic in a broader setting. The book seeks to provide a unique focus on financial control and should be of value to practitioners and policy-makers in both private and public sector organizations, and academics, postgraduates and advanced undergraduates with an interest in financial control.