( Heald, D.A.), "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, pp 25-43 and pp 59-73, 2006
( Heald, D.A., and McLeod, A.), 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, 2003
( Heald, D.A.,), Fiscal transparency: concepts, measurement and UK practice", Public Administration, Vol 81, pp 723-59, 2003
( Heald, D.A.), Value for money tests and accounting treatment in PFI schemes, Accounting, Auditing and Accountability Journal
, Vol 16, pp 342-71, 2003
( Heald, D.A.), The global revolution in government accounting: introduction to theme issue, Public Money & Management, Vol 23(1), pp 11-12, 2003
( Heald, D.A.), Funding The Northern Ireland Assembly: Assessing The Options, Research Monograph 10, Belfast, Northern Ireland Economic Council
, pp 113, 2003
( Heald, D.A., and Short, J.), The regional dimension of public expenditure in England, Regional Studies, Vol 36, pp 743-55, 2002
( Heald, D.A., and McLeod,A.), Public Expenditure, The Laws of Scotland: Stair Memorial Encyclopaedia - Constitutional Law Volume, Edinburgh, paras.
( Heald, D.A. and Geaughan, N.), Accounting and Control in Executive Agencies and Executive NDPBs in Scotland, ACCA Research Report No. 68, pp.
Publications in the previous RAE period
, D., Georgiou, G.), Consolidation principles and practices for the UK government sector, Accounting andBusiness Research, Vol.
, D., Dowdall, A.), Capital charging as a VFM tool in public services, Financial Accountability & Management, Vol.
, D., Geaughan, N.), The fiscal arrangements for devolution, Governing Scotland: Problems and Prospects, pp.
, D., Geaughan, N.), The private financing of public infrastructure, The New Management of Local Governance: Audit of an Era of Change in Britain, pp.
, D.), Fiscal opportunities, Hard Choices: Policy Autonomy and Priority-Setting, pp.
, D., Geaughan, N.), Fiscal implications, The Consequences of Devolution, King-HallPaper No 6, pp.
, D., Geaughan, N. and Robb, C.), Financial arrangements for UK devolution, Regional & Federal Studies, Vol.
, D.), Privately financed capital in public services, Manchester School
, D.), Public policy towards cross subsidy, Annals of Public and Cooperative Economics, Vol.
, D.), The tartan tax: devolved variation in income tax rates, British Tax Review, Vol.
(Heald, D., Scott, D. A.), Managerial perceptions of the incentives inherent in NHS capital charging, Health Services Management Research, Vol.
, D., Geaughan, N.), Accounting for the Private Finance Initiative, Public Money & Management, Vol.
, D., Geaughan, N.), Executive agencies
within the Scotland territorial programme, FinancialAccountability & Management, Vol.
, D.), Controlling public expenditure, Public Expenditure: Effective Management andControl, pp.
, D.), Accounting and accountability for infrastructure, Explorations inFinancial Control, pp.
, D.), Formula-controlled territorial public expenditure in the United Kingdom, Public Finance, Vol.
, D., Scott, D. A.), The valuation of NHS hospitals under capital charging, Journal of Property Research
( Heald, D.M, Scott, D. A.), Assessing capital charging in the National Health Service, Financial Accountability &Management, Vol.
, D., Scott, D.A.), Lessons from capital charging in the UK National Health Service, InternationalAssociation of Management Journal
, D., Scott, D. A.), NHS capital charging after five years, Health Care UK 1995/96, pp.
, D.), Contrasting approaches to the "problem" of cross-subsidy, Management Accounting Research, Vol.
, D., Geaughan, N.), Financing a Scottish Parliament, The State and the Nations, pp.