CiNii 図書 - Perspectives on financial control : essays in memory of Kenneth Hilton

The purpose of this book is to offer a small token in memory of Ken Hilton, who died prematurely at the age of 52 in February 1990. The book contains contributions from a number of 1eading academics; some were close c- leagues of Ken's at the University of Southampton, some have been at other universities but knew Ken fair1y well, and still some who never met Ken but who knew of him through bis work. The unifying motivation for all of them, however, was their immense sense of loss of an extremely proactive and excellent academic. Having led the research group on the Southampton Econometric Model project for three years, Ken was appointed to the Chair of Financia1 Control at the University of Southampton in 1970; at that time this was one of only a handful of similar Chairs in the UK. Most of Ken's subsequent academic career was devoted to contributing to the study of financial control, initially in the private sector and subsequently in the public sector. The breadth of bis interests was demonstrated by bis enviable ability to contribute to the areas of industrial economics, accounting, and management science. We hope therefore that this volume which embraces contributions from leading academics in each of these three fields is a fitting tribute to Ken's work.

Part 1 Financial control systems: corporate governance and financial control, Mahmoud Ezzamel
control systems for social and economic management, Kenneth Hilton. Part 2 Financial control and the theory of the firm-theory and empirical evidence: financial control of portfolio management decisions, Chris Chapman and Steve Ward, discussant's comments, Chris Burke
the utilization of working capital, Alan Hamlin and David Heathfield, discussant's comments, Charles Sutcliffe
the use of data envelopment analysis in measuring and diagnosing bank and building society branch performance, John Cubbin, discussant's comments, David Heathfield
adjustment costs and organizational change, Hilary Ingham, discussant's comments, John Cable
agency costs, incentives and management buyouts, Steve Thompson, discussant's comments, Mike Page
control, internal organization and divestment, Mike Wright, et al, discussant's comments, Steve Thompson. Part 3 The social and organizational implications of financial control: financial control in the financial services industry - the case of Lloyd's of London, David Gwilliam, et al, discussant's comments, David Otley
reforming financial control in the NHS - or is the NHS a "deviant organization"?, Irvine Lapsley, discussant's comments, Michael Bourn
financial control and devolved management in central government, Cyril Tomkins and Ian Colville, discussant's comments, Robert Scapens
accounting and the uncongenial twins, Trevor Hopper, et al, discussant's comments, Richard Laughlin.

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