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| Author: | Broadbent, J. Laughlin, R. |
| Title: | Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK |
| Journal: | Accounting and Business Research
2005 : VOL. 35:3, p. 207-228 |
| Index terms: | accounting standards financial accounting United Kingdom |
| Language: | eng |
| Abstract: | This article uses historical analysis of a specific case to examine a situation where there is tension between the government and its accounting standard-setting bodies. The case is one of the most recent points of overt tension related to accounting for the Private Finance Initiative (PFI) in the UK. |
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