| Keywords: |
David Heald, Professor David Heald, Adam Smith Business School, University of Glasgow, transparency, fiscal transparency, fiscal rules, fiscal squeeze, fiscal sustainability, fiscal autonomy, fiscal framework, fiscal consolidation, fiscal austerity , government expenditure, government spending, public expenditure , government expenditure, public sector accounting, government accounting, general government expenditure, off-balance sheet, infrastructure accounting, infrastructure concessions, private financing of infrastructure, Private Finance Initiative, PFI, Public Private Partnership, PPP, resource accounting, resource budgeting, accrual accounting, accruals accounting, accrual budgeting, capital charges, public sector financial reporting, accounting consolidation, statistical accounting, national accounts, Whole of Government Account, WGA, International Public Sector Accounting Standards Board, IPSAS, IPSASB, European Public Sector Accounting Standards Board, EPSAS, EPSASB , parliamentary scrutiny, Estimates, Spending Review, Financial Reporting Advisory Board, FRAB, parliamentary control, Treasury Committee, Devolution (Further Powers) Committee, Scottish Parliament Finance Committee, House of Lords Economic Affairs Committee, Committee on Scottish Affairs, Committee for Finance and Personnel , Welsh Public Accounts Committee, public audit, public sector audit, public bodies, public sector corporate governance, Barnett formula, Scottish devolution, Welsh devolution, Northern Ireland devolution, regional public expenditure, cross subsidy, |