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Purpose – The aim of this paper is to examine the effects of government reforms to improve the accountability of primary healthcare providers in Scotland. As a result of the reforms, funding arrangements for GP practices changed and new financing mechanisms were introduced; this paper seeks to investigate the impact of these changes. Design/methodology/approach – The investigation is undertaken using a case study method involving a medical practice in Dundee. Interviews were conducted with staff at the practice and one researcher spent a week on site studying documentation and observing procedures. Findings – The main findings from the case study suggest that as a result of the government reforms, new funding allocation procedures for the practice better resemble a system of financial control rather than demonstrating financial accountability. GPs were more willing to engage in discussions regarding new procedures being introduced to demonstrate clinical accountability; they did not anticipate that practice accreditation or professional revalidation would alter their established practices in any way. Research limitations/implications – The main limitation of this research is that it only relates to one case study in Dundee. In addition, further government reforms in this area mean that follow up case studies are needed to see how subsequent changes have addressed the issues raised in the current research; indeed, some longitudinal studies might investigate how cumulative reforms have impacted upon GPs. Orginality/value – Nevertheless, despite these limitations, this paper does build on previous work in this area and provides a platform on which subsequent work can build.

The purpose of this paper is to explore the development of the public finance initiative (PFI) in a £2 billion investment to build new schools in Scotland in order to understand how the PFI negotiation process is evolving as the public and private sectors' experiences of PFI grows.

Semi‐structured interviews were conducted with officials from three different Scottish councils. Further insight was gained from attendance at a Scottish conference where presentations were made on the PFI process in building schools.

Council officials' handling of PFI processes has improved over time with more assistance being available to aid project organisers. However, the process continues to be very lengthy with significant sums being spent on professional advice. The balance sheet treatment of PFI transactions remains a crucial consideration.

This paper assesses recent developments in PFI schools' building projects in Scotland and provides some insight into areas where previously reported difficulties have been resolved and where problems continue to exist.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.

This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims to explore the potential for “silent” or “shadow” social accounting to hold Anglo‐American capitalism to account for its social outcomes relative to other “varieties of capitalism”.

The role of accounting in spreading Anglo‐American capitalist values is outlined. This is followed by a discussion of macro social indicators and their potential to problematise social outcomes. In particular the paper reports on, and updates, an investigation of comparative child mortality figures in wealthy countries that appeared in the medical literature. This evidence is used both as an exemplar and as a substantive issue in its own right.

The specific empirical evidence reported, based on a cross‐sectional and longitudinal analysis of child mortality and its relationship to income inequality, exemplifies the consistently poor and relatively worsening performance of the Anglo‐American capitalist model. A rationale, and evidence, is also presented for the potential of such social reporting to act as an accountability mechanism.

The paper introduces to the accounting literature specific evidence of poor social outcomes associated with Anglo‐American capitalism. It considers the wider potential role of social indicators, as a component of silent and shadow reporting at a macro‐level, in problematising dominant forms of economic and social organisation.