Professor David Heald

Emeritus Professor and Honorary Senior Research Fellow (Adam Smith Business School)

Adam Smith Business School, Accounting and Finance, 2 Discovery Place, Glasgow

Biography

David Heald is Emeritus Professor in the Adam Smith Business School, having formerly been Professor of Public Sector Accounting from 2015 to 2022. David's academic career has been spent in Scotland, except for 2003-07 when he was Professor of Financial Management at the University of Sheffield Management School. From 1990-2003 and 2007-2015, he was Professor of Accountancy at the University of Aberdeen. His prior industrial career was spent in the engineering and steel industries as a management accountant, during which time he qualified as a member of the Chartered Institute of Management Accountants.

David's academic work has always been close to public policy and practice, with particular reference to the public sector. He is a member of HM Treasury’s User and Preparer Advisory Group on government financial reporting and of the Scottish Government's Advisory Group on Tax Strategy. He regularly provides written and oral evidence to UK and devolved parliamentary committees.

His research, engagement and impact have been recognised by the awards of Fellowship of the Academy of Social Sciences (2014) and Fellowship of the Royal Society of Edinburgh (2016). More information is available from David's personal website and from Brexit, devolution and Ireland, the website of his pre-Brexit project funded by the ESRC’s Impact Acceleration Account.

Within the Adam Smith Business School, David Heald was the Research Excellence Framework Champion and Impact Champion for Business and Management Studies (REF2021, Unit of Assessment 17).

Research interests

David Heald is a member of the Accounting Research Cluster.

Areas of expertise:

Public sector accounting (including Public-Private Partnerships and Whole of Government Accounts)
Fiscal transparency and surveillance
Control and management of public expenditure
Public sector auditing
Public sector corporate governance
Performance evaluation including the assessment of value-for-money
Financing of devolved governments (particularly with reference to Scotland, Wales and Northern Ireland)
Brexit – the United Kingdom’s financial divorce from the European Union

These interests are consistent themes in David's publications and in his full curriculum vitae available on his personal website. The priority attached to particular themes varies through time, depending in part on topicality and the availability of research funding.

Historically his research has focused on the United Kingdom, but, in a globalising world, there is much that resonates internationally and the outlets in which his publications now appear reflect that trend.

Making an impact through engagement with practice is a two-way process:

Research findings feed into the public policy arena
The insights gained enhance the quality of future research

Publications

List by: Type | Date

Jump to: 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980 | 1979 | 1976

Number of items: 179.

2024

Heald, D. (2024) Lessons from failures of UK accounting and fiscal governance. [Website]

Heald, D. (2024) Financial Sustainability of Scotland’s Local Authorities: Memorandum by Professor David Heald to the Local Government, Housing and Planning Committee of the Scottish Parliament. Documentation. Scottish Parliament.

Heald, D. and Hodges, R. (2024) The failure of the United Kingdom’s accounting and fiscal governance. Accounting, Auditing and Accountability Journal, 37(9), pp. 305-335. (doi: 10.1108/AAAJ-06-2023-6513)

Heald, D. (2024) Written evidence on Whole of Government Accounts 2021-22 submitted to the Public Accounts Committee by Professor David Heald, Emeritus Professor at Adam Smith Business School, University of Glasgow. Documentation. UK Parliament.

Heald, D. (2024) Submission on Scottish Budget 2025-26 to the Finance and Public Administration Committee of the Scottish Parliament. Documentation. Scottish Parliament.

2023

Bradley, L. , Heald, D. and Hodges, R. (2023) The under-realized potential usefulness of the UK Whole of Government Accounts. Public Money and Management, (doi: 10.1080/09540962.2023.2272055) (Early Online Publication)

Heald, D. (2023) Written evidence on the UK Whole of Government Accounts to the Public Accounts Committee of the House of Commons. Documentation. UK Parliament.

Heald, D. (2023) Responses to the HM Treasury/Scottish Government consultation on Block Grant Adjustments as part of the Fiscal Framework Review. Other. HM Treasury/Scottish Government.

Heald, D. (2023) Written evidence on the sustainability of Scotland's public finances to the Finance and Public Administration Committee of the Scottish Parliament. Documentation. Scottish Parliament.

Heald, D. (2023) Written evidence on the local audit crisis in England to the Levelling Up, Housing and Communities Committee of the House of Commons [FRA 012]. Documentation. UK Parliament.

Bradley, L. , Heald, D. and Hodges, R. (2023) Causes, consequences and possible resolution of the local authority audit crisis in England. Public Money and Management, 43(3), pp. 259-267. (doi: 10.1080/09540962.2022.2129550)

Heald, D. (2023) David Heald’s Response to the HM Treasury Consultation on Non-investment Asset Valuation Thematic Review. Other. HM Treasury.

2022

Heald, D. (2022) The uses and abuses of transparency. In: Alloa, E. (ed.) This Obscure Thing Called Transparency. Politics and Aesthetics of a Contemporary Metaphor. Leuven University Press: Leuven, pp. 37-66. ISBN 9789461664464 (doi: 10.2307/j.ctv26dhjc9.5)

Heald, D. (2022) The Scottish Government’s Resource Spending Review 2022: Submission to the Finance and Public Administration Committee of the Scottish Parliament. Other. Finance and Constitution Committee of the Scottish Parliament.

Heald, D. (2022) Resource Spending Review Framework: Submission to the Scottish Government. Other. Scottish Government.

Heald, D. (2022) Scotland's Public Finances in 2023-24: the Impact of the Cost of Living and Public Service Reform: Submission to the Finance and Public Administration Committee of the Scottish Parliament. Other. Finance and Constitution Committee of the Scottish Parliament.

2021

Heald, D. (2021) The Future Governance of the Northern Ireland Audit Office, Written Evidence to the Audit Committee of the Northern Ireland Assembly. Documentation. Northern Ireland Assembly.

2020

Heald, D. (2020) Reforming Taxation in the Disunited Kingdom. Memorandum to the Treasury Committee. Other. UK Parliament.

Heald, D. (2020) The politics of Scotland’s public finances. In: Keating, M. (ed.) The Oxford Handbook of Scottish Politics. Oxford University Press, pp. 512-542. ISBN 9780198825098

Heald, D. (2020) Memorandum from Professor David Heald, in The Scope and Terms of Reference for the Independent Report and Review of the Fiscal Framework, pp. 33-37. Other. Finance and Constitution Committee and Social Security Committee of the Scottish Parliament and Scottish Government.

Heald, D. (2020) Memorandum: COVID-19 and the Devolved Fiscal Settlement. Discussion Paper. Finance and Constitution Committee of the Scottish Parliament, Edinburgh.

Heald, D. and Hodges, R. (2020) The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom. Journal of Public Budgeting, Accounting and Financial Management, 32(5), pp. 785-795. (doi: 10.1108/JPBAFM-07-2020-0121)

2019

Heald, D. and Wright, I. (2019) The UK's exit charge from the EU: insights from modes of accounting. Abacus, 55(3), pp. 557-581. (doi: 10.1111/abac.12166)

Heald, D. (2019) Memorandum to the Westminster Parliament's Public Accounts Committee. Other. UK Parliament.

2018

Heald, D. (2018) The Case for a Spending and Tax Committee: Memorandum by David Heald to the Procedure Committee. Other. UK Parliament.

Heald, D. (2018) Transparency-generated trust: the problematic theorization of public audit. Financial Accountability and Management, 34(4), pp. 317-335. (doi: 10.1111/faam.12175)

Wright, I. and Heald, D. (2018) Memorandum: The Impact of UK Common Frameworks on the Devolution Settlement. Discussion Paper. Finance and Constitution Committee of the Scottish Parliament, Edinburgh.

Heald, D. and Steel, D. (2018) The governance of public bodies in times of austerity. British Accounting Review, 50(2), pp. 149-160. (doi: 10.1016/j.bar.2017.11.001)

Heald, D. (2018) Supplementary written evidence submitted by Professor David Heald (CBC 19): Response to the committee's follow-up questions. Other. UK Parliament.

Heald, D. and Hodges, R. (2018) Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting. Accounting and Business Research, 48(7), pp. 782-804. (doi: 10.1080/00014788.2018.1428525)

2017

Heald, D. (2017) Challenges for European public sector accounting. Accounting, Economics, and Law, 7(2), pp. 131-135. (doi: 10.1515/ael-2017-0021)

Heald, D. (2017) The Impact of Brexit on the Scottish Budget: Memorandum to the Finance and Constitution Committee of the Scottish Parliament. Technical Report. The Scottish Parliament, Edinburgh.

2016

Heald, D. (2016) Uses of Government Accounts: Written Evidence to the House of Commons Public Administration and Constitutional Affairs Committee’s Inquiry into government Accounts. Technical Report. House of Commons, London.

Heald, D. (2016) Oral Evidence to the House of Commons Procedure Committee’s Inquiry on Scrutiny of the Government’s Supply Estimates, 10 May 2016. Technical Report. House of Commons, London.

Heald, D. (2016) Reforming Supply: Written Evidence Submitted by Professor David Heald to the House of Commons Procedure Committee’s Inquiry on Scrutiny of the Government’s Supply Estimates. Technical Report. House of Commons, London.

Heald, D. (2016) Cultivating Illusions, While Kicking Fundamentals into the Long Grass: Written Evidence to the Scottish Parliament’s Devolution (Further Powers) Committee. Technical Report. House of Commons, London.

Heald, D. (2016) Oral Evidence on ‘Scotland’s Fiscal Framework’ to the Scottish Parliament’s Devolution (Further Powers) Committee, 14 January 2016. Technical Report. House of Commons, London.

Heald, D. (2016) Alignment of Budgetary Processes of UK and Scottish Parliaments. Technical Report. House of Commons, London.

Heald, D. (2016) Oral evidence on ‘Revising Scotland’s Fiscal Framework’ to the House of Commons Scottish Affairs Committee, 13 January 2016, HC 660 of Session 2015-16. Technical Report. House of Commons, London.

2015

Heald, D. (2015) Oral Evidence on the Devolution of Public Finances in the United Kingdom to House of Lords Select Committee on Economic Affairs, 21 July 2015. Technical Report. House of Commons, London.

Heald, D. (2015) Video Presentation on ‘Fiscal Transparency’ for Webinar on ‘La trasparenza dei finanziamenti pubblici nell’era dell’ICT: una sfida aperta’, 16 July 2016. Project Report. OpenCoesione e School of Management del Politecnico di Milano.

Heald, D. (2015) Oral Evidence for ‘Review of the Operation of the Barnett Formula’ by the Committee for Finance and Personnel of the Northern Ireland Assembly, 11 February 2015. Technical Report. Northern Ireland Assembly.

Heald, D. (2015) Comments on 'towards a (semi-)narrative analysis of fiscal policy in EU member states'. Project Report. Banca d'Italia.

Heald, D. (2015) Surmounting obstacles to fiscal transparency. In: Academic Think Pieces on Incentives for Fiscal Transparency. Global Initiative for Fiscal Transparency, pp. 1-30.

Heald, D. and Steel, D. (2015) Making the governance of public bodies work: chair-chief executive relationships in practice. Public Money and Management, 35(4), pp. 257-264. (doi: 10.1080/09540962.2015.1047266)

Heald, D. A. and Hodges, R. (2015) Will 'austerity' be a critical juncture in European public sector financial reporting? Accounting, Auditing and Accountability Journal, 28(6), pp. 993-1015. (doi: 10.1108/AAAJ-04-2014-1661)

2014

Heald, D. (2014) Comments on session 4: fiscal tools to control macroeconomic risks and imbalances: experiences and prescriptions: proceedings of the 2013 Banca d'Italia research department public finance workshop. Project Report. Banca d'Italia.

Hood, C., Heald, D. and Himaz, R. (Eds.) (2014) When the Party's Over: The Politics of Fiscal Squeeze in Perspective. Series: Proceedings of the British Academy. Oxford University Press: Oxford. ISBN 9780197265734

Heald, D. (2014) The Barnett formula within the devolved financing system. Technical Report. Scottish Parliament.

Heald, D. (2014) The future financing of the Scottish Parliament. Technical Report. Scottish Parliament.

Heald, D. (2014) The implications for public spending of fixed-term parliaments. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2014) Oral evidence on post-referendum devolution finance to the Scottish Parliament devolution (further powers) committee, 11 December 2014. Technical Report. Scottish Parliament.

Heald, D. (2014) Oral Evidence on Private Finance 2 to the House of Commons Treasury Committee, 5 March 2013. Technical Report. Stationery Office (Great Britain), London.

Heald, D. and Hood, C. (2014) The politics of fiscal squeeze. In: Hood, C., Heald, D. and Himaz, R. (eds.) When the Party's Over: The Politics of Fiscal Squeeze in Perspective. Series: Proceedings of the British Academy (197). Oxford University Press: Oxford, pp. 3-25. ISBN 9780197265734

Heald, D. , Hood, C. and Himaz, R. (2014) Politics in and after fiscal squeeze. In: Hood, C., Heald, D. and Himaz, R. (eds.) When the Party's Over: The Politics of Fiscal Squeeze in Perspective. Series: Proceedings of the British Academy (197). Oxford University Press, pp. 257-272. ISBN 9780197265734

2013

Abu Hasan, J., Heald, D. and Hodges, R. (2013) Auditee perceptions of external evaluations of the use of resources by local authorities. Financial Accountability and Management, 29(3), pp. 291-326. (doi: 10.1111/faam.12015)

Heald, D. (2013) Oral evidence to the House of Commons local audit bill committee, 30 October 2012. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2013) Rethinking public expenditure from a social democratic perspective. In: Keating, M. and McCrone, D. (eds.) The Crisis of Social Democracy in Europe. Edinburgh University Press: Edinburgh, pp. 68-86. ISBN 9780748665822 (doi: 10.3366/edinburgh/9780748665822.003.0005)

Heald, D. (2013) Strengthening fiscal transparency. In: Allen, R., Hemming, R. and Potter, B. (eds.) The International Handbook of Public Financial Management. Palgrave Macmillan: New York, pp. 711-741. ISBN 9780230300248

Heald, D. A. (2013) Comment on Session 4: policies to promote sustainable growth. Technical Report. Banca d'Italia.

2012

Heald, D. (2012) Comments on Session 1: national fiscal frameworks - the experience. Technical Report. Banca d'Italia.

Heald, D. (2012) Why is transparency about public expenditure so elusive? International Review of Administrative Sciences, 78(1), pp. 30-49. (doi: 10.1177/0020852311429931)

Heald, D. (2012) The public audit (Wales) bill: memorandum by Professor David Heald to the public accounts committee. Technical Report. National Assembly of Wales.

2011

Heald, D. and Georgiou, G. (2011) The macro-fiscal role of the U.K. whole of government account. Abacus, 47(4), pp. 446-476. (doi: 10.1111/j.1467-6281.2011.00348.x)

Heald, D. and Georgiou, G. (2011) The substance of accounting for Public-Private Partnerships. Financial Accountability and Management, 27(2), pp. 217-247. (doi: 10.1111/j.1468-0408.2011.00523.x)

Heald, D. (2011) Comments on session 3: fiscal policy and fiscal rules. Technical Report. Banca d'Italia.

Heald, D. (2011) The implications for public audit of the abolition of the audit commission. Technical Report. Stationery Office, London.

Heald, D. (2011) Using management research to influence policymakers. In: Lee, B. and Cassell, C. (eds.) Challenges and Controversies in Management Research. Series: Routledge advances in management and business studies (45). Routledge: New York, pp. 275-291. ISBN 9780415472173

Heald, D. (2011) Written evidence submitted by Professor David Heald. Technical Report. Stationery Office, London.

2010

Heald, D. (2010) The accounting treatment of Private Finance Initiative projects. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2010) Memorandum. Technical Report. Stationery Office (Great Britain).

Heald, D. (2010) Pre-Budget Report 2009: A holding statement. Technical Report. Stationery Office (Great Britain), London.

Heald, D. and Georgiou, G. (2010) Accounting for PPPs in a converging world. In: Hodge, G. A., Greve, C. and Boardman, A. E. (eds.) International Handbook on Public Private Partnerships. Series: Elgar original reference. Edward Elgar Publishing: Cheltenham, pp. 237-261. ISBN 9781848443563

2009

Heald, D. (2009) Debate: Reforming the governance of the NAO. Public Money and Management, 29(2), pp. 83-85. (doi: 10.1080/09540960902768061)

Heald, D. (2009) Budget 2009: the future consideration of public expenditure. Technical Report. Stationery Office (Great Britain).

Heald, D. (2009) Memorandum. Technical Report. Stationery Office (Great Britain).

Heald, D. (2009) Pre-Budget Report 2008: the return of hard times. Technical Report. Stationery Office (Great Britain), London.

Heald, D. and Georgiou, G. (2009) Whole of government accounts developments in the UK: conceptual, technical and timetable issues. Public Money and Management, 29(4), pp. 219-227. (doi: 10.1080/09540960903034976)

2008

Heald, D. (2008) The implications of the delayed switch to IFRS. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2008) A reform too far. Public Finance, pp. 22-23.

2007

Heald, D. A. (2007) Comprehensive Spending Review 2007: urgent issues for Parliament. Technical Report. The Stationery Office, London.

Heald, D. A. (2007) The Pre-Budget Report 2007 and Comprehensive Spending Review: a catalogue of missed opportunities. Technical Report. Stationery Office, London.

2006

Hood, C. and Heald, D. (Eds.) (2006) Transparency: the Key to Better Governance? Series: Proceedings of the British Academy. Oxford University Press for The British Academy: Oxford. ISBN 9780197263839

Heald, D. (2006) Transparency as an instrumental value. In: Hood, C. and Heald, D. (eds.) Transparency: the Key to Better Governance? Series: Proceedings of the British Academy (135). Oxford University Press for The British Academy, pp. 59-73. ISBN 9780197263839

Heald, D. (2006) Varieties of transparency. In: Hood, C. and Heald, D. (eds.) Transparency: the Key to Better Governance? Series: Proceedings of the British Academy (135). Oxford University Press for The British Academy: Oxford, pp. 25-43. ISBN 9780197263839

2005

Heald, D. and McLeod, A. (2005) Embeddedness of UK devolution finance within the public expenditure system. Regional Studies, 39(4), pp. 495-518. (doi: 10.1080/00343400500128556)

Heald, D. (2005) The implementation of resource accounting in UK central government. Financial Accountability and Management, 21(2), pp. 163-190. (doi: 10.1111/j.1468-0408.2005.00214.x)

McLeod, A. and Heald, D. (2005) Scotland’s fiscal relationships with England and the United Kingdom. In: Miller, W. (ed.) Anglo-Scottish Relations, from 1900 to Devolution and Beyond. Series: roceedings of the British Academy (128). Oxford University Press: Oxford, pp. 95-112. ISBN 9780197263310

2003

Heald, D. (2003) Fiscal transparency: concepts, measurement and UK practice. Public Administration, 81(4), pp. 723-759. (doi: 10.1111/j.0033-3298.2003.00369.x)

Heald, D. (2003) Funding the Northern Ireland Assembly: Assessing the Options. Series: Research monograph, 10. Northern Ireland Economic Council: Belfast.

Heald, D. (2003) The global revolution in government accounting: Introduction to theme articles. Public Money and Management, 23(1), pp. 11-12. (doi: 10.1111/1467-9302.00335)

Heald, D. (2003) Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing and Accountability Journal, 16(3), pp. 342-371. (doi: 10.1108/09513570310482291)

2002

Heald, D. and Short, J. (2002) The regional dimension of public expenditure in England. Regional Studies, 36(7), pp. 743-755.

McLeod, A. and Heald, D. (2002) Beyond Barnett? Funding devolution. In: Adams, J. and Schmueker, K. (eds.) Devolution in Practice: Public Policy Differences within the UK. Institute for Public Policy Research: London, pp. 147-175. ISBN 9781860301995

McLeod, A. and Heald, D. (2002) Public expenditure. In: Whitty, N. (ed.) The Laws of Scotland: Stair Memorial Encyclopaedia: Constitutional Law. LexisNexis Butterworths: Edinburgh, pp. 480-551. ISBN 0406944342

2001

Heald, D. and Geaughan, N. (2001) Accounting and Control in Executive Agencies and Executive NDPBs in Scotland. Series: ACCA research report, 68. Certified Accountants Educational Trust: London. ISBN 9781859083468

2000

Heald, D. and Georgiou, G. (2000) Consolidation principles and practices for the UK government sector. Accounting and Business Research, 30(2), pp. 153-167. (doi: 10.1080/00014788.2000.9728932)

1999

Heald, D. and Dowdall, A. (1999) Capital charging as a VFM tool in public services. Financial Accountability and Management, 15(3&4), pp. 209-228. (doi: 10.1111/1468-0408.00083)

Heald, D. (1999) Formula-controlled territorial public expenditure in the United Kingdom. Finances Publiques, 51(4), pp. 534-558.

Heald, D. and Geaughan, N. (1999) The private financing of public infrastructure. In: The New Management of Local Governance: Audit of an Era of Change in Britain. Series: Government beyond the centre. Macmillan: London, pp. 222-236. ISBN 9780333728161

Heald, D. (1999) The fiscal arrangements for devolution. In: McCarthy, J. and Newlands, D. A. (eds.) Governing Scotland: Problems and Prospects. Series: Urban and regional planning and development. Avebury: Aldershot, pp. 43-61. ISBN 9781840145700

1998

Geaughan, N., Norton, P. and Heald, D. (1998) Fiscal implications. In: Norton, P. (ed.) The Consequences of Devolution. Series: King-Hall paper (6). Hansard Society for Parliamentary Government: London, pp. 11-13. ISBN 9780900432316

Heald, D. (1998) Fiscal opportunities. In: Wilson, R. (ed.) Hard Choices: Policy Autonomy and Priority-Setting. Series: Occasional paper: Northern Ireland Economic Council (10). Democratic Dialogue: Belfast, pp. 71-87. ISBN 9781900281096

Heald, D. (1998) Public enterprise developments: an international perspective. In: Allan, J.R. (ed.) Public Enterprise in an Era of Change. Canadian Plains Research Center: Regina, pp. 61-70. ISBN 9780889771123

Heald, D., Geaughan, N. and Robb, C. (1998) Financial arrangements for UK devolution. Regional and Federal Studies, 8(1), pp. 23-52. (doi: 10.1080/13597569808421032)

1997

Heald, D. (1997) Privately financed capital in public services. Manchester School, 65(5), pp. 568-598. (doi: 10.1111/1467-9957.00082)

Heald, D. A. (1997) Public policy towards cross subsidy. Annals of Public and Cooperative Economics, 68(4), pp. 591-623. (doi: 10.1111/1467-8292.00066)

Heald, D. and Geaughan, N. (1997) Accounting for the private finance initiative. Public Money and Management, 17(3), pp. 11-16. (doi: 10.1111/1467-9302.00076)

Heald, D. and Scott, D.A. (1997) Managerial perceptions of the incentives inherent in National Health Service capital charging. Health Services Management Research, 10(3), pp. 190-201. (PMID:10173149)

Heald, D. and Geaughan, N. (1997) Executive Agencies within the Scotland territorial programme. Financial Accountability and Management, 13(2), pp. 89-116. (doi: 10.1111/1468-0408.00029)

Heald, D.A. and Geaughan, N. (1997) The tartan tax: devolved variation in income tax rates. British Tax Review, 1997(5), pp. 337-348.

Heald, D. (1997) Controlling public expenditure. In: Corry, D. (ed.) Public Expenditure: Effective Management and Control. Institute for Public Policy Research: London, pp. 167-191. ISBN 9781861524287

1996

Heald, D. and Scott, D. A. (1996) Assessing capital charging in the National Health Service. Financial Accountability and Management, 12(3), pp. 225-244. (doi: 10.1111/j.1468-0408.1996.tb00424.x)

Heald, D. (1996) Contrasting approaches to the 'problem' of cross subsidy. Management Accounting Research, 7(1), pp. 53-72. (doi: 10.1006/mare.1996.0003)

Heald, D. (1996) Accounting and accountability for infrastructure. In: Lapsley, I. and Wilson, R.M.S. (eds.) Explorations in Financial Control: Essays in Honour of John Perrin. Cengage Learning: London, pp. 214-239. ISBN 9781861520012

Heald, D. and Geaughan, N. (1996) Financing a Scottish Parliament. In: Tindale, S. (ed.) The State of the Nations: Politics of Devolution. Institute for Public Policy Research: London, pp. 167-183. ISBN 9781860300257

Heald, D. and Scott, D.A. (1996) NHS capital charging after five years. In: Harrison, A.J. (ed.) Health Care U.K. 1995/96. Cengage Learning: London, pp. 131-140. ISBN 9781857171150

Heald, D. and Scott, D. A. (1996) The valuation of NHS hospitals under capital charging. Journal of Property Research, 13(4), pp. 299-315. (doi: 10.1080/095999196368817)

Scott, D.A. and Heald, D. (1996) Lessons from capital charging in the UK National Health Service. Journal of Information Technology Management, 8(2), pp. 29-45.

1995

Heald, D. and Georgiou, G. (1995) Resource accounting: valuation, consolidation and accounting regulation. Public Administration, 73(4), pp. 571-579. (doi: 10.1111/j.1467-9299.1995.tb00846.x)

Heald, D. (1995) Steering public expenditure with defective maps. Public Administration, 73(2), pp. 213-240. (doi: 10.1111/j.1467-9299.1995.tb00825.x)

Heald, D. and Scott, D. A. (1995) Charging for capital in the National Health Service in Scotland. Financial Accountability and Management, 11(1), pp. 57-74. (doi: 10.1111/j.1468-0408.1995.tb00396.x)

Heald, D. and Geaughan, N. (1995) Scotland. In: Gillie, A. (ed.) The Big Spenders: A Review of the Government’s Departmental Reports and Major Spending Programmes. Chartered Institute of Public Finance & Accountancy: London, pp. 23-34. ISBN 9780852996911

Heald, D. (1995) An evaluation of French concession accounting. European Accounting Review, 4(2), pp. 325-349. (doi: 10.1080/09638189500000019)

Heald, D. and Scott, D.A. (1995) The valuation of NHS hospitals under capital charging. In: Brown, S. (ed.) Proceedings of 'The Cutting Edge' Property Research Conference of the Royal Institution of Chartered Surveyors, held on 1-2 September 1995 at the University of Aberdeen. Royal Institution of Chartered Surveyors: London, pp. 1-15. ISBN 9780854067206

1994

Heald, D. and Geaughan, N. (1994) Formula funding of UK higher education: rationales, design and probable consequences. Financial Accountability and Management, 10(4), pp. 267-290. (doi: 10.1111/j.1468-0408.1994.tb00387.x)

Heald, D. (1994) Territorial public expenditure in the United Kingdom. Public Administration, 72(2), pp. 147-175. (doi: 10.1111/j.1467-9299.1994.tb01006.x)

Heald, D. (1994) Cost Allocation and Cross Subsidies. Series: Document (European Commission). Office for Official Publications of the European Communities: Luxembourg. ISBN 9282681378

Heald, D. (1994) Financing Scottish Local Authorities Within the Context of Devolved Government. Series: Research paper, 3. Scottish Foundation for Economic Research: Glasgow.

1993

Heald, D. (1993) Some implications of expenditure planning, grant systems and governmental structures. In: Summers, A.A., Cheshire, P.C. and Senn, L. (eds.) Urban Change in the US and Western Europe: Comparative Analysis and Policy. Urban Institute: Washington, pp. 437-463.

1992

Heald, D. (1992) How much privatization should there be in developing countries? Annals of Public and Cooperative Economics, 63(2), pp. 229-269. (doi: 10.1111/j.1467-8292.1992.tb02088.x)

1991

Heald, D. (1991) Accounting for the Severn Bridge. Financial Accountability and Management, 7(4), pp. 267-307. (doi: 10.1111/j.1468-0408.1991.tb00355.x)

Heald, D. (1991) La privatisation des services publics britanniques: leçons ou mises en garde pour les autres pays membres de la CEE? Politiques et Management Public, 9(4), pp. 51-72.

Heald, D. (1991) Foreward. Annals of Public and Cooperative Economics, 62(3), pp. 303-307. (doi: 10.1111/j.1467-8292.1991.tb01488.x)

Heald, D. (1991) The political implications of redefining public expenditure in the United Kingdom. Political Studies, 39(1), pp. 75-99. (doi: 10.1111/j.1467-9248.1991.tb00582.x)

1990

Heald, D. (1990) The relevance of privatization to developing economies. Public Administration and Development, 10(1), pp. 3-18. (doi: 10.1002/pad.4230100103)

Heald, D. (1990) Charging by British government: evidence from the public expenditure survey. Financial Accountability and Management, 6(4), pp. 229-261. (doi: 10.1111/j.1468-0408.1990.tb00332.x)

Heald, D. (1990) Financing a Scottish Parliament: Options for Debate. Series: Discussion paper, 1. Scottish Foundation for Economic Research: Glasgow.

Heald, D. (1990) Financing an assembly. In: McCrone, D. (ed.) Financing Home Rule. Unit for the Study of Government in Scotland, University of Edinburgh: Edinburgh, pp. 16-38.

1989

Heald, D. (1989) A financial autopsy on the CEGB: lessons for privatization. Energy Policy, 17(4), pp. 337-350. (doi: 10.1016/0301-4215(89)90005-0)

Heald, D. (1989) The valuation of power stations by the modern equivalent asset method. Fiscal Studies, 10(2), pp. 86-108. (doi: 10.1111/j.1475-5890.1989.tb00111.x)

Heald, D. (1989) Performance measurement of public enterprises: resolving conceptual issues. In: Roskamp, K.W. and Neumann, M. (eds.) Public Finances and the Performance of Enterprises. Wayne State University Press for the International Institute of Public Finance: Detroit, pp. 307-324.

1988

Heald, D. (1988) The relevance of UK privatisation for LDCs. In: Cook, P. and Kirkpatrick, C. (eds.) Privatisation in Less Developed Countries. Wheatsheaf Books: Brighton, pp. 68-90. ISBN 9780745001784

Heald, D. (1988) The United Kingdom: privatisation and its political context. West European Politics, 11(4), pp. 31-48. (doi: 10.1080/01402388808424707)

1987

Heald, D. and Rose, R. (Eds.) (1987) The Public Expenditure Process: Learning by Doing. Public Finance Foundation with Price Waterhouse: London. ISBN 9780852993569

Heald, D. and Posner, M.V. (1987) Results of simulation: a treasury view. In: Heald, D. and Rose, R. (eds.) The Public Expenditure Process: Learning by Doing. Public Finance Foundation/Price Waterhouse: London, pp. 19-35. ISBN 9780852993569

Heald, D. A. (1987) Das Privatisierungskonzept in Großbritannien. Zeitschrift fuer Oeffentliche und Gemeinwirtschaftliche Unternehmen, 10(1), pp. 41-49.

Heald, D. A. (1987) Die Privatisierungsmaßnahmen in Großbritannien 1979 - 1986. Zeitschrift fuer Oeffentliche und Gemeinwirtschaftliche Unternehmen, 10(2), pp. 105-116.

1986

Heald, D. (1986) Grossbritannien: von der Offentlichen Kontrolle zur Privatisierung. In: Abromeit, H., Himmelmann, G. and Jürgens, U. (eds.) Steuerungsinstrument Offentliche Wirtschaft? : Beiträge zu einer Tagung der Sektion Politik und Ökonomie der DVPW. Series: Veröffentlichungsreihe des Internationalen Instituts für Vergleichende Gesellschaftsforschung (IIVG) (86,214). Wissenschaftszentrum: Berlin, pp. 85-121.

Heald, D. and Steel, D. (1986) Privatizing public enterprise: the record of the UK Conservative Government, 1979-1983’. In: Glade, W.P. (ed.) State Shrinking: A Comparative Inquiry into Privatization. Series: Special publication of the Institute of Latin American Studies, the University of Texas at Austin. Office for Public Sector Studies, Institute of Latin American Studies, University of Texas at Austin: Austin, pp. 282-306. ISBN 9780867280166

Heald, D. and Thomas, D. (1986) Privatization as theology. Public Policy and Administration, 1(2), pp. 49-66. (doi: 10.1177/095207678600100204)

1985

Heald, D. (1985) Will the privatization of public enterprises solve the problem of control? Public Administration, 63(1), pp. 7-22. (doi: 10.1111/j.1467-9299.1985.tb00582.x)

Heald, D. (Ed.) (1985) Privatization: Policies, Methods and Procedures. Asian Development Bank: Manila.

Heald, D. (1985) Privatization of public firms: the experience during the Thatcher Government. In: Pelkmans, J. and van Nie, M. (eds.) Privatization and Deregulation: the European Debate. Series: Working papers / European Institute of Public Administration (EIPA) (85/06). European Institute of Public Administration: Maastricht, pp. 121-143. ISBN 9789067790123

Heald, D. and Steel, D.R. (1985) The privatization of public enterprises 1979-83. In: Jackson, P.M. (ed.) Implementing Government Policy Initiatives: The Thatcher Administration 1979-83. Royal Institute of Public Administration: London. ISBN 9780900628382

Heald, D. (1985) Privatization: policies, methods and procedures. In: Privatization: Policies, Methods and Procedures. Asian Development Bank: Manila, pp. 57-95.

1984

Steel, D.R. and Heald, D. (Eds.) (1984) Privatizing Public Enterprises: Options and Dilemmas. Royal Institute of Public Administration: London. ISBN 9780900628351

Heald, D. and Steel, D.R. (1984) The new agenda. In: Steel, D.R. and Heald, D. (eds.) Privatizing Public Enterprises: Options and Dilemmas. Royal Institute of Public Administration: London, pp. 13-19. ISBN 9780900628351

Heald, D. and Steel, D.R. (1984) Privatization and public money. In: Steel, D.R. and Heald, D. (eds.) Privatizing Public Enterprises: Options and Dilemmas. Royal Institute of Public Administration: London, pp. 21-43. ISBN 9780900628351

Steel, D. and Heald, D. (1984) The integration of public enterprise and exchequer finances unravelling the damaging myths. Public Administration, 62(3), pp. 337-348. (doi: 10.1111/j.1467-9299.1984.tb00567.x)

1983

Heald, D. (1983) Public Expenditure: Its Defence and Reform. Martin Robertson: Oxford. ISBN 9780855204181

1982

Steel, D. R. and Heald, D. A. (1982) Privatising public enterprise: an analysis of the government's case. Political Quarterly, 53(3), pp. 333-349. (doi: 10.1111/j.1467-923X.1982.tb02776.x)

Heald, D. (1982) Local authorities. In: Cuthbert, M. (ed.) Public Expenditure in Scotland: A Critical Appraisal. Paul Harris Publishing on behalf of the Scottish Centre of Political Economy: Edinburgh, pp. 145-169.

Heald, D. (1982) Using Scottish instruments in pursuit of UK objectives. Local Government Studies, 8(3), pp. 33-46. (doi: 10.1080/03003938208433012)

1981

Heald, D. and Steel, D. (1981) The privatisation of UK public enterprises. Annals of Public and Cooperative Economics, 52(3), pp. 351-367. (doi: 10.1111/j.1467-8292.1981.tb01843.x)

Heald, D. (1981) UK energy policy. Energy Policy, 9(2), pp. 99-112. (doi: 10.1016/0301-4215(81)90173-7)

Heald, D. and Beaumont, P.B. (1981) Public employment. In: Jackson, P.M. (ed.) Government Policy Initiatives 1979-80: Some Case Studies in Public Administration. Royal Institute of Public Administration: London.

Heald, D., Jones, C.A. and Lamont, D.W. (1981) Braking Mr. Younger’s runaway train: the conflict between the Scottish Office and the local authorities over local government expenditure. In: Drucker, H.M. and Drucker, N.L. (eds.) The Scottish Government Yearbook 1982. Paul Harris Publishing: Edinburgh, pp. 12-56.

Heald, D. and Steel, D. (1981) Nationalised industries: the search for control. Chartered Institute of Public Finance and Accountancy: Public Money, 1(1), pp. 13-19. (doi: 10.1080/09540968109387101)

1980

Heald, D. and Keating, M. J. (1980) The impact of the devolution commitment on the Scottish body politic. Australian Journal of Politics and History, 26(3), pp. 386-402. (doi: 10.1111/j.1467-8497.1980.tb00541.x)

Heald, D. (1980) The economic and financial control of the UK nationalised industries. Economic Journal, 90(358), pp. 243-265.

Heald, D. (1980) The Scottish rate support grant: how different from the English and Welsh? Public Administration, 58(1), pp. 25-46. (doi: 10.1111/j.1467-9299.1980.tb00387.x)

Heald, D. (1980) The rehabilitation of the market in social policy. In: Timms, N. (ed.) Social Welfare: Why and How. Series: The International library of welfare and philosophy. Routledge: London, pp. 55-92. ISBN 9780710006158

Heald, D. (1980) Scotland’s public expenditure 'needs'. In: Drucker, H.M. and Drucker, N.L. (eds.) The Scottish Government Yearbook 1981. Paul Harris Publishing: Edinburgh, pp. 12-56.

Heald, D. (1980) Financing Devolution within the United Kingdom: A Study of the Lessons from Failure. Series: Research monograph, 32. Centre for Research on Federal Financial Relations: Canberra. ISBN 9780908160709

1979

Heald, D. (1979) Cost benefit analysis of the new Covent Garden Market: a comment. Public Administration, 57(1), pp. 105-108.

Heald, D. (1979) Public expenditure and accountability. Omega, 7(5), pp. 469-479.

Heald, D. and Charlton, J.H. (1979) Restructuring the electricity supply industry. Public Administration Bulletin, 29, pp. 43-60.

1976

Heald, D. (1976) Making Devolution Work. Series: A Young Fabian pamphlet, 43. Fabian Society: London. ISBN 9780716320432

This list was generated on Wed Oct 30 19:42:42 2024 GMT.

Number of items: 179.

Articles

Heald, D. and Wright, I. (2019) The UK's exit charge from the EU: insights from modes of accounting. Abacus, 55(3), pp. 557-581. (doi: 10.1111/abac.12166)

Heald, D. (2018) Transparency-generated trust: the problematic theorization of public audit. Financial Accountability and Management, 34(4), pp. 317-335. (doi: 10.1111/faam.12175)

Heald, D. and Steel, D. (2018) The governance of public bodies in times of austerity. British Accounting Review, 50(2), pp. 149-160. (doi: 10.1016/j.bar.2017.11.001)

Heald, D. (2017) Challenges for European public sector accounting. Accounting, Economics, and Law, 7(2), pp. 131-135. (doi: 10.1515/ael-2017-0021)

Heald, D. (2012) Why is transparency about public expenditure so elusive? International Review of Administrative Sciences, 78(1), pp. 30-49. (doi: 10.1177/0020852311429931)

Heald, D. and Georgiou, G. (2011) The macro-fiscal role of the U.K. whole of government account. Abacus, 47(4), pp. 446-476. (doi: 10.1111/j.1467-6281.2011.00348.x)

Heald, D. and Georgiou, G. (2011) The substance of accounting for Public-Private Partnerships. Financial Accountability and Management, 27(2), pp. 217-247. (doi: 10.1111/j.1468-0408.2011.00523.x)

Heald, D. (2009) Debate: Reforming the governance of the NAO. Public Money and Management, 29(2), pp. 83-85. (doi: 10.1080/09540960902768061)

Heald, D. (2008) A reform too far. Public Finance, pp. 22-23.

Heald, D. and McLeod, A. (2005) Embeddedness of UK devolution finance within the public expenditure system. Regional Studies, 39(4), pp. 495-518. (doi: 10.1080/00343400500128556)

Heald, D. (2005) The implementation of resource accounting in UK central government. Financial Accountability and Management, 21(2), pp. 163-190. (doi: 10.1111/j.1468-0408.2005.00214.x)

Heald, D. (2003) Fiscal transparency: concepts, measurement and UK practice. Public Administration, 81(4), pp. 723-759. (doi: 10.1111/j.0033-3298.2003.00369.x)

Heald, D. (2003) The global revolution in government accounting: Introduction to theme articles. Public Money and Management, 23(1), pp. 11-12. (doi: 10.1111/1467-9302.00335)

Heald, D. (2003) Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing and Accountability Journal, 16(3), pp. 342-371. (doi: 10.1108/09513570310482291)

Heald, D. and Short, J. (2002) The regional dimension of public expenditure in England. Regional Studies, 36(7), pp. 743-755.

Heald, D. and Georgiou, G. (2000) Consolidation principles and practices for the UK government sector. Accounting and Business Research, 30(2), pp. 153-167. (doi: 10.1080/00014788.2000.9728932)

Heald, D. and Dowdall, A. (1999) Capital charging as a VFM tool in public services. Financial Accountability and Management, 15(3&4), pp. 209-228. (doi: 10.1111/1468-0408.00083)

Heald, D. (1999) Formula-controlled territorial public expenditure in the United Kingdom. Finances Publiques, 51(4), pp. 534-558.

Heald, D., Geaughan, N. and Robb, C. (1998) Financial arrangements for UK devolution. Regional and Federal Studies, 8(1), pp. 23-52. (doi: 10.1080/13597569808421032)

Heald, D. (1997) Privately financed capital in public services. Manchester School, 65(5), pp. 568-598. (doi: 10.1111/1467-9957.00082)

Heald, D. A. (1997) Public policy towards cross subsidy. Annals of Public and Cooperative Economics, 68(4), pp. 591-623. (doi: 10.1111/1467-8292.00066)

Heald, D. and Geaughan, N. (1997) Accounting for the private finance initiative. Public Money and Management, 17(3), pp. 11-16. (doi: 10.1111/1467-9302.00076)

Heald, D. and Geaughan, N. (1997) Executive Agencies within the Scotland territorial programme. Financial Accountability and Management, 13(2), pp. 89-116. (doi: 10.1111/1468-0408.00029)

Heald, D.A. and Geaughan, N. (1997) The tartan tax: devolved variation in income tax rates. British Tax Review, 1997(5), pp. 337-348.

Heald, D. and Scott, D. A. (1996) Assessing capital charging in the National Health Service. Financial Accountability and Management, 12(3), pp. 225-244. (doi: 10.1111/j.1468-0408.1996.tb00424.x)

Heald, D. (1996) Contrasting approaches to the 'problem' of cross subsidy. Management Accounting Research, 7(1), pp. 53-72. (doi: 10.1006/mare.1996.0003)

Heald, D. and Scott, D. A. (1996) The valuation of NHS hospitals under capital charging. Journal of Property Research, 13(4), pp. 299-315. (doi: 10.1080/095999196368817)

Scott, D.A. and Heald, D. (1996) Lessons from capital charging in the UK National Health Service. Journal of Information Technology Management, 8(2), pp. 29-45.

Heald, D. and Georgiou, G. (1995) Resource accounting: valuation, consolidation and accounting regulation. Public Administration, 73(4), pp. 571-579. (doi: 10.1111/j.1467-9299.1995.tb00846.x)

Heald, D. (1995) Steering public expenditure with defective maps. Public Administration, 73(2), pp. 213-240. (doi: 10.1111/j.1467-9299.1995.tb00825.x)

Heald, D. (1995) An evaluation of French concession accounting. European Accounting Review, 4(2), pp. 325-349. (doi: 10.1080/09638189500000019)

Heald, D. (1994) Territorial public expenditure in the United Kingdom. Public Administration, 72(2), pp. 147-175. (doi: 10.1111/j.1467-9299.1994.tb01006.x)

Heald, D. (1992) How much privatization should there be in developing countries? Annals of Public and Cooperative Economics, 63(2), pp. 229-269. (doi: 10.1111/j.1467-8292.1992.tb02088.x)

Heald, D. (1991) Accounting for the Severn Bridge. Financial Accountability and Management, 7(4), pp. 267-307. (doi: 10.1111/j.1468-0408.1991.tb00355.x)

Heald, D. (1991) La privatisation des services publics britanniques: leçons ou mises en garde pour les autres pays membres de la CEE? Politiques et Management Public, 9(4), pp. 51-72.

Heald, D. (1991) Foreward. Annals of Public and Cooperative Economics, 62(3), pp. 303-307. (doi: 10.1111/j.1467-8292.1991.tb01488.x)

Heald, D. (1991) The political implications of redefining public expenditure in the United Kingdom. Political Studies, 39(1), pp. 75-99. (doi: 10.1111/j.1467-9248.1991.tb00582.x)

Heald, D. (1990) The relevance of privatization to developing economies. Public Administration and Development, 10(1), pp. 3-18. (doi: 10.1002/pad.4230100103)

Heald, D. (1990) Charging by British government: evidence from the public expenditure survey. Financial Accountability and Management, 6(4), pp. 229-261. (doi: 10.1111/j.1468-0408.1990.tb00332.x)

Heald, D. (1989) A financial autopsy on the CEGB: lessons for privatization. Energy Policy, 17(4), pp. 337-350. (doi: 10.1016/0301-4215(89)90005-0)

Heald, D. (1989) The valuation of power stations by the modern equivalent asset method. Fiscal Studies, 10(2), pp. 86-108. (doi: 10.1111/j.1475-5890.1989.tb00111.x)

Heald, D. (1988) The United Kingdom: privatisation and its political context. West European Politics, 11(4), pp. 31-48. (doi: 10.1080/01402388808424707)

Heald, D. A. (1987) Das Privatisierungskonzept in Großbritannien. Zeitschrift fuer Oeffentliche und Gemeinwirtschaftliche Unternehmen, 10(1), pp. 41-49.

Heald, D. A. (1987) Die Privatisierungsmaßnahmen in Großbritannien 1979 - 1986. Zeitschrift fuer Oeffentliche und Gemeinwirtschaftliche Unternehmen, 10(2), pp. 105-116.

Heald, D. and Thomas, D. (1986) Privatization as theology. Public Policy and Administration, 1(2), pp. 49-66. (doi: 10.1177/095207678600100204)

Heald, D. (1985) Will the privatization of public enterprises solve the problem of control? Public Administration, 63(1), pp. 7-22. (doi: 10.1111/j.1467-9299.1985.tb00582.x)

Steel, D. R. and Heald, D. A. (1982) Privatising public enterprise: an analysis of the government's case. Political Quarterly, 53(3), pp. 333-349. (doi: 10.1111/j.1467-923X.1982.tb02776.x)

Heald, D. (1982) Using Scottish instruments in pursuit of UK objectives. Local Government Studies, 8(3), pp. 33-46. (doi: 10.1080/03003938208433012)

Heald, D. and Steel, D. (1981) The privatisation of UK public enterprises. Annals of Public and Cooperative Economics, 52(3), pp. 351-367. (doi: 10.1111/j.1467-8292.1981.tb01843.x)

Heald, D. (1981) UK energy policy. Energy Policy, 9(2), pp. 99-112. (doi: 10.1016/0301-4215(81)90173-7)

Heald, D. (1980) The economic and financial control of the UK nationalised industries. Economic Journal, 90(358), pp. 243-265.

Heald, D. (1980) The Scottish rate support grant: how different from the English and Welsh? Public Administration, 58(1), pp. 25-46. (doi: 10.1111/j.1467-9299.1980.tb00387.x)

Heald, D. (1979) Cost benefit analysis of the new Covent Garden Market: a comment. Public Administration, 57(1), pp. 105-108.

Heald, D. (1979) Public expenditure and accountability. Omega, 7(5), pp. 469-479.

Heald, D. and Charlton, J.H. (1979) Restructuring the electricity supply industry. Public Administration Bulletin, 29, pp. 43-60.

Books

Heald, D. (2003) Funding the Northern Ireland Assembly: Assessing the Options. Series: Research monograph, 10. Northern Ireland Economic Council: Belfast.

Heald, D. (1994) Cost Allocation and Cross Subsidies. Series: Document (European Commission). Office for Official Publications of the European Communities: Luxembourg. ISBN 9282681378

Heald, D. (1994) Financing Scottish Local Authorities Within the Context of Devolved Government. Series: Research paper, 3. Scottish Foundation for Economic Research: Glasgow.

Heald, D. (1990) Financing a Scottish Parliament: Options for Debate. Series: Discussion paper, 1. Scottish Foundation for Economic Research: Glasgow.

Heald, D. (1983) Public Expenditure: Its Defence and Reform. Martin Robertson: Oxford. ISBN 9780855204181

Heald, D. (1976) Making Devolution Work. Series: A Young Fabian pamphlet, 43. Fabian Society: London. ISBN 9780716320432

Book Sections

Heald, D. (2020) The politics of Scotland’s public finances. In: Keating, M. (ed.) The Oxford Handbook of Scottish Politics. Oxford University Press, pp. 512-542. ISBN 9780198825098

Heald, D. (2015) Surmounting obstacles to fiscal transparency. In: Academic Think Pieces on Incentives for Fiscal Transparency. Global Initiative for Fiscal Transparency, pp. 1-30.

Heald, D. and Scott, D.A. (1996) NHS capital charging after five years. In: Harrison, A.J. (ed.) Health Care U.K. 1995/96. Cengage Learning: London, pp. 131-140. ISBN 9781857171150

Heald, D. (1990) Financing an assembly. In: McCrone, D. (ed.) Financing Home Rule. Unit for the Study of Government in Scotland, University of Edinburgh: Edinburgh, pp. 16-38.

Heald, D. (1985) Privatization: policies, methods and procedures. In: Privatization: Policies, Methods and Procedures. Asian Development Bank: Manila, pp. 57-95.

Heald, D. (1980) Scotland’s public expenditure 'needs'. In: Drucker, H.M. and Drucker, N.L. (eds.) The Scottish Government Yearbook 1981. Paul Harris Publishing: Edinburgh, pp. 12-56.

Edited Books

Heald, D. and Rose, R. (Eds.) (1987) The Public Expenditure Process: Learning by Doing. Public Finance Foundation with Price Waterhouse: London. ISBN 9780852993569

Heald, D. (Ed.) (1985) Privatization: Policies, Methods and Procedures. Asian Development Bank: Manila.

Steel, D.R. and Heald, D. (Eds.) (1984) Privatizing Public Enterprises: Options and Dilemmas. Royal Institute of Public Administration: London. ISBN 9780900628351

Research Reports or Papers

Heald, D. (2024) Submission on Scottish Budget 2025-26 to the Finance and Public Administration Committee of the Scottish Parliament. Documentation. Scottish Parliament.

Heald, D. (2023) Written evidence on the UK Whole of Government Accounts to the Public Accounts Committee of the House of Commons. Documentation. UK Parliament.

Heald, D. (2023) Responses to the HM Treasury/Scottish Government consultation on Block Grant Adjustments as part of the Fiscal Framework Review. Other. HM Treasury/Scottish Government.

Heald, D. (2023) Written evidence on the local audit crisis in England to the Levelling Up, Housing and Communities Committee of the House of Commons [FRA 012]. Documentation. UK Parliament.

Heald, D. (2023) David Heald’s Response to the HM Treasury Consultation on Non-investment Asset Valuation Thematic Review. Other. HM Treasury.

Heald, D. (2022) Resource Spending Review Framework: Submission to the Scottish Government. Other. Scottish Government.

Heald, D. (2021) The Future Governance of the Northern Ireland Audit Office, Written Evidence to the Audit Committee of the Northern Ireland Assembly. Documentation. Northern Ireland Assembly.

Heald, D. (2020) Reforming Taxation in the Disunited Kingdom. Memorandum to the Treasury Committee. Other. UK Parliament.

Heald, D. (2020) Memorandum: COVID-19 and the Devolved Fiscal Settlement. Discussion Paper. Finance and Constitution Committee of the Scottish Parliament, Edinburgh.

Heald, D. (2019) Memorandum to the Westminster Parliament's Public Accounts Committee. Other. UK Parliament.

Heald, D. (2018) The Case for a Spending and Tax Committee: Memorandum by David Heald to the Procedure Committee. Other. UK Parliament.

Heald, D. (2018) Supplementary written evidence submitted by Professor David Heald (CBC 19): Response to the committee's follow-up questions. Other. UK Parliament.

Heald, D. (2017) The Impact of Brexit on the Scottish Budget: Memorandum to the Finance and Constitution Committee of the Scottish Parliament. Technical Report. The Scottish Parliament, Edinburgh.

Heald, D. (2016) Oral Evidence to the House of Commons Procedure Committee’s Inquiry on Scrutiny of the Government’s Supply Estimates, 10 May 2016. Technical Report. House of Commons, London.

Heald, D. (2016) Alignment of Budgetary Processes of UK and Scottish Parliaments. Technical Report. House of Commons, London.

Heald, D. (2015) Comments on 'towards a (semi-)narrative analysis of fiscal policy in EU member states'. Project Report. Banca d'Italia.

Heald, D. (2014) The Barnett formula within the devolved financing system. Technical Report. Scottish Parliament.

Heald, D. (2014) The future financing of the Scottish Parliament. Technical Report. Scottish Parliament.

Heald, D. (2014) The implications for public spending of fixed-term parliaments. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2014) Oral evidence on post-referendum devolution finance to the Scottish Parliament devolution (further powers) committee, 11 December 2014. Technical Report. Scottish Parliament.

Heald, D. (2014) Oral Evidence on Private Finance 2 to the House of Commons Treasury Committee, 5 March 2013. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2013) Oral evidence to the House of Commons local audit bill committee, 30 October 2012. Technical Report. Stationery Office (Great Britain), London.

Heald, D. A. (2013) Comment on Session 4: policies to promote sustainable growth. Technical Report. Banca d'Italia.

Heald, D. (2012) Comments on Session 1: national fiscal frameworks - the experience. Technical Report. Banca d'Italia.

Heald, D. (2012) The public audit (Wales) bill: memorandum by Professor David Heald to the public accounts committee. Technical Report. National Assembly of Wales.

Heald, D. (2011) Comments on session 3: fiscal policy and fiscal rules. Technical Report. Banca d'Italia.

Heald, D. (2011) The implications for public audit of the abolition of the audit commission. Technical Report. Stationery Office, London.

Heald, D. (2011) Written evidence submitted by Professor David Heald. Technical Report. Stationery Office, London.

Heald, D. (2010) The accounting treatment of Private Finance Initiative projects. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2010) Memorandum. Technical Report. Stationery Office (Great Britain).

Heald, D. (2010) Pre-Budget Report 2009: A holding statement. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2009) Budget 2009: the future consideration of public expenditure. Technical Report. Stationery Office (Great Britain).

Heald, D. (2009) Memorandum. Technical Report. Stationery Office (Great Britain).

Heald, D. (2009) Pre-Budget Report 2008: the return of hard times. Technical Report. Stationery Office (Great Britain), London.

Heald, D. (2008) The implications of the delayed switch to IFRS. Technical Report. Stationery Office (Great Britain), London.

Heald, D. A. (2007) Comprehensive Spending Review 2007: urgent issues for Parliament. Technical Report. The Stationery Office, London.

Heald, D. A. (2007) The Pre-Budget Report 2007 and Comprehensive Spending Review: a catalogue of missed opportunities. Technical Report. Stationery Office, London.

Website

Heald, D. (2024) Lessons from failures of UK accounting and fiscal governance. [Website]

This list was generated on Wed Oct 30 19:42:42 2024 GMT.

Grants

Grants held while working at the University of Glasgow:

Heald, D. (lead) and Mullen, T. ‘Communicating Brexit’s Impact on Law, Governance and Public Finances of the UK Devolved Nations and the Republic of Ireland’, ESRC Impact Acceleration Account, 1 January 2017 – 31 March 2018, £36,322.
Heald, D. and Mullen, T. (lead) ‘Communicating Brexit's Impact on the Law, Governance and Public Finances of the UK Devolved Nations to Elected Representatives’, ESRC Impact Acceleration Account, 1 April 2018 to 31 March 2019, £20,826.

Grants held while working at the University of Aberdeen came from:

British Academy (governance of public bodies, with Dr David Steel)
Leverhulme Trust (public audit)
Royal Society of Edinburgh (improving the quality of public expenditure)

Additional information

David's research interests have always focused on intellectually demanding topics of high salience to public policy, the practice of public sector financial management, and the performance and accountability of governments. This has led to frequent engagements with practice. For example, he was specialist adviser on public expenditure and government accounting to the Treasury Committee of the UK House of Commons (1989-2010) and specialist adviser to The Public Accounts Commission (2002-08). He has frequently given written and oral evidence to committees of the UK Parliament (House of Commons and House of Lords) and to committees of the UK’s devolved Parliaments and Assemblies - Scottish Parliament, Senedd (Welsh Parliament), and Northern Ireland Assembly.

On the nomination of the UK Government's Chief Economic Adviser, he was a member of the Financial Reporting Advisory Board to HM Treasury (2004-09) when accounting for Public-Private Partnerships and the adoption of IFRS for government financial reporting were controversial topics. He has extensive engagement with accountancy professional institutes (e.g. member of the Research Advisory Board of the Institute of Chartered Accountants in England & Wales from 2007-13) and international agencies (e.g. the International Monetary Fund and the Organisation for Economic Co-operation and Development). From 2020, he is a member of HM Treasury’s User and Preparer Advisory Group on government financial reporting.

On the relevance of transparency to public policy, David published Transparency: The Key to Better Governance?, co-edited with Christopher Hood (now Gladstone Emeritus Professor of Government, All Souls College, Oxford), Proceedings of the British Academy 135, Oxford University Press, 2006. With Christopher Hood and Rozana Himaz (then at Oxford Brookes, now at University College London), he edited When the Party's Over: The Politics of Fiscal Squeeze in Perspective, published in 2014 by Oxford University Press as Proceedings of the British Academy 197. This book has three analytical chapters and nine country case studies of historical episodes of fiscal squeeze.

David Heald was the Principal Investigator on an ESRC-financed Impact Acceleration Account project on ‘Communicating Brexit’s Impact on the Law, Governance and Public Finances of the UK Devolved Nations and the Republic of Ireland’. The research team of Heald, Tom Mullen (both Glasgow), Gordon Marnoch (Ulster) and Iain Wright (Glasgow) organised and presented at a very successful series of eight expert seminars in all UK nations and the Republic of Ireland. Details of the seminars, including presentation slides and videos, are available on the project website in order to reach a wider audience: Brexit, devolution and Ireland.

David has been awarded Fellowship of the Academy of Social Sciences (FAcSS) and Fellowship of the Royal Society of Edinburgh (FRSE). His personal website provides more details of his research, public engagement and impact.

David Heald, Professor of Public Sector Accounting

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Professor David Heald

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