Professor David Heald BA, ACMA

Visiting Professor of Financial Management

email : d.heald@shef.ac.uk

David Heald's non-University Webpage

Biography

David Heald is Visiting Professor of Financial Management. From 2003 to 2007, he was Professor of Financial Management in the Management School, also Associate Dean of the Management School (2005-07)

His research interests include government accounting reform, public expenditure planning, financing devolved government, and the economic regulation of business. As well as researching on public policy, he has also been involved in the development of public policy – notably, through his role as specialist adviser to Parliamentary bodies.

He is a member of the editorial boards of Financial Accountability & Management and Annals of Public and Cooperative Economics.

From 1989 to 2010, he was a specialist adviser on public expenditure and government accounting to the Treasury Committee of the House of Commons. From July 2002 to July 2008 he was specialist adviser to the Public Accounts Commission, which is responsible for endorsing the Corporate Plan and Estimate of the National Audit Office. On the nomination of the Head of the UK Government Economic Service, he was a member of the Financial Reporting Advisory Board to HM Treasury from 1 August 2004 to 31 July 2009. He was a member of the Audit Commission's Technical Advisory Group from December 2003. From June 2007 to June 2013, he is a member of the Research Advisory Board of the Institute of Chartered Accountants in England and Wales (ICAEW), himself being a member of the Chartered Institute of Management Accountants (CIMA).

Recent Publications

Heald, D.A. and G. Georgiou (2011) `The substance of accounting for Public-Private Partnerships´, Financial Accountability & Management, Vol. 27(2), 2011 (forthcoming)

Heald, D. A. and G. Georgiou (2010) "Accounting for PPPs in a converging world", in G. Hodge, C. Greve and A. Boardman (eds) International Handbook on Public-Private Partnerships, Edward Elgar, pp 237-61

Heald, D. A. (2010) "Using management research to influence policy-makers", in C. Cassell and W.J. Lee (eds) Challenges and Controversies in Management Research, Routledge, pp 275-91

Heald, D. A. and G. Georgiou (2009) "Whole of government accounts developments in the UK: conceptual, technical and implementation issues", Public Money and Management, Vol 29(4), pp 219-227

Heald, D. A. (2006) "Varieties of transparency" and "Transparency as an instrumental value", in C. Hood and D.A. Heald (eds) Transparency: The Key to Better Governance?, Proceedings of the British Academy 135, Oxford University Press, pp 25-43 and pp 59-73

Heald, D. A. (2005) "Scotland's fiscal relationship with England and the United Kingdom" (with A. McLeod) in W.L. Miller (ed), Anglo-Scottish Relations from 1900 to Devolution and Beyond, Proceedings of the British Academy 128, Oxford, Oxford University Press, pp. 95-112.

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

Heald, D. A. (2005) "The implementation of Resource Accounting in UK central government", Financial Accountability & Management, Vol 21(2), pp 163-89

Heald, D. A. and McLeod A (2003) "Revenue-raising by UK devolved administrations in the context of an expenditure-based financing system", Regional and Federal Studies, Vol 13(4), pp 67-90

Heald, D. A. (2003) "Fiscal transparency: concepts, measurement and UK practice", Public Administration, Vol 81(4), pp 723-59

Heald, D. A. (2003) "Value for money tests and accounting treatment in PFI schemes", Accounting, Auditing and Accountability Journal, Vol 16(3), pp 342-71

Heald, D. A. (2003) "The global revolution in government accounting: introduction to theme issue", Public Money & Management, Vol 23(1), pp 11-12. The contributed articles are by James Chan (University of Illinois), Rowan Jones (University of Birmingham), Paul Sutcliffe (International Federation of Accountants Public Sector Committee), Noel Hepworth (CIPFA International) and Sir Andrew Likierman (HM Treasury)

Heald, D. A. and Short J (2002) "The regional dimension of public expenditure in England", Regional Studies, Vol 36(7), pp 743-55

Heald, D. A. and McLeod A (2002) "Public expenditure", The Laws of Scotland: Stair Memorial Encyclopaedia – Constitutional Law volume, Edinburgh, LexisNexis Butterworths, paras 480-551

Heald, D. A. and Georgiou G (2000) "Consolidation principles and practices for the UK government sector", Accounting and Business Research, Vol 30(2), pp 153-67