Accounting
Accounting
Niall Lothian John Small
AC-A4-engb 2/2016 (1001)
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Accounting
The Accounting programme is written by Niall Lothian, formerly Professor at Edinburgh Business School, Heriot-Watt University, and John Small, Professor Emeritus at Heriot-Watt University. Both have previously occupied chairs in the University's Department of Accountancy and Finance. Professor Lothian has taught at IMEDE (now IMD) in Lausanne and is currently a member of the visiting faculty of INSEAD, Fontainebleau; the European School of Management and Technology, Berlin; and Duke Corporate Education. He has conducted seminars and managerial briefings in Europe, Africa and China, the latter under the auspices of the United Nations Industrial Development Organisation. Professor Lothian has been consultant to British government agencies such as the Ministry of Defence and the Cabinet Office and to numerous international companies. His current research and consulting interests include the study of managerial controls over R&D expenditure, a field in which he has published widely, and the accounting implications of flexible manufacturing systems. A chartered accountant by professional training, he is a Past President of the Institute of Chartered Accountants of Scotland. He was the inaugural chairman of the audit advisory board of the Scottish Parliamentary Corporate Body and is chairman of Inspiring Scotland, a venture philanthropy trust. Professor Lothian was made an Officer of the Order of the British Empire in the New Year's Honours 2012. Professor Small was Chairman of the Accounts Commission in Scotland from 1982 to 1991. The Accounts Commission is responsible for arranging the audit of local government in Scotland and ensuring the proper steps are taken to achieve economy, efficiency and effectiveness. He has recently served on the board of Scottish Homes. He is a member of the Council of the Chartered Association of Certified Accountants and was its President in 1982/83. He has been Chairman of the Education Committee of the International Federation of Accountants and a member of the executive Board of the Union Europ?enne des Experts Comptables, Economiques et Financiers. He is an honorary member of the Arab Society of Certified Accountants. He has also held visiting professorships and external examinerships at various universities and business schools. His special interest is in the use of financial information in decision making for planning and control. In this area he is a consultant to a number of organisations and has advised companies and government agencies in the UK and abroad. Professor Small was made a Commander of the Order of the British Empire in the Queen's Birthday Honours, 1991.
First Published in Great Britain in 1991.
? Niall Lothian and John Small 1991, 1998, 2001, 2003, 2007, 2014.
The rights of Niall Lothian and John Small to be identified as Authors of this Work have been asserted in accordance with the Copyright, Designs and Patents Act 1988.
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