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Get startedThis report discusses the principle of annuality and its rationale.
This report examines the budgetary practices of two large local authorities in England, tracing the effects of changes in political and management systems.
This executive summary explores whether and how ABP can be successfully adopted in the UK public sector.
This joint CIMA/ICAEW report is based on the Better Budgeting Forum held in London in March 2004.
A research report on Private Finance Initiatives (PFIs), to help improve understanding and practice of PFI decision processes.
This article discusses the use of flexible budgeting to improve sustainability measures, specifically covering the confounding influence of shifts in production.