Acknowledgements

In many ways writing a textbook of this nature is a team effort. Throughout the time it has taken to write this book I have consistently sought the help and advice of others in order to improve it. I am, therefore, extremely grateful to a great number of academic staff and students (no affiliation below) whose comments have helped me to improve this book. I list below colleagues who commented on the first and second editions. I then give a special mention to the individuals who have commented extensively on the third edition. The errors, of course, remain mine.

Malcolm Anderson (Cardiff Business School)

Tony Brinn (Cardiff Business School, RIP)

Alex Brown

Peter Chidgey (BDO Binder, Hamlyn)

Mark Clatworthy (Cardiff Business School)

Alpa Dhanani (Cardiff Business School)

Mahmoud Ezzamel (Cardiff Business School)

Charlotte Gladstone-Miller (Portsmouth Business School)

Paul Gordon (Heriot Watt University)

Tony Hines (Portsmouth Business School)

Deborah Holywell

Carolyn Isaaks (Nottingham Trent University)

Tuomas Korppoo

Margaret Lamb (Warwick Business School)

Andrew Lennard (Accounting Standards Board)

Les Lumsdon (Manchester Metropolitan University)

Claire Lutwyche

Louise Macniven (Cardiff Business School)

Neil Marriott (University of Glamorgan/University of Winchester)

Howard Mellett (Cardiff Business School)

Joanne Mitchell

Peter Morgan (Cardiff Business School)

Barry Morse (Cardiff Business School)

Simon Norton (Cardiff Business School)

Phillip O'Regan (Limerick University)

David Parker (Portsmouth Business School)

Roger Pegum (Liverpool John Moores University)

Maurice Pendlebury (Cardiff Business School)

Elaine Porter (Bournemouth University)

Neil Robson (University of the West of England)

Julia Smith (Cardiff Business School)

Aris Solomon (University of Exeter)

Jill Solomon (Cardiff Business School/Kings College, London)

Ricky Tutin (University of Bristol)

Tony Whitford (University of Westminster)

Jason Xiao (Cardiff Business School)

On this third edition I would like to thank, in particular,

Matt Bamber (University of Bristol)

Elizabetta Barone (Kings College London/Henley Business School)

Gin Chong (Prairie View/A&M University)

Christopher Coles (Glasgow University)

Wayne Fiddler (University of Huddersfield)

Ioannis Tsalavoutas (University of Stirling)

Richard Tutin (University of Bristol)

Tony Wall (University of Ulster)

This book is hopefully enlivened by many extracts from books, newspapers and annual reports. This material should not be reproduced, copied or transmitted unless written permission is obtained from the original copyright owner. I am, therefore, grateful to all those who kindly granted the publisher permission to reproduce the copyright material. Accordingly, every effort has been made to trace the original copyrighter owners. Thanks to Deloitte, GlaxoSmithKline, Stagecoach Group, News and Media, Harvard Business Review, and I am also grateful to ACCA, the British Council, the Chartered Institute of Personnel and Development, Elsevier, CIMA (Chartered Institute of Management Accountants), Fame Database, IASB, IFRS Foundation, John Wiley & Sons Ltd, the New Scientist, the Office for National Statistics, Oxford University Press and Pearson.

I should also like to thank Steve Hardman and his team at John Wiley, particularly Juliet Booker, Sara Booth and Anneli Mockett, for their help and support, as well as the copy editor, Caroline Quinnell. I am also very appreciative of the help and support of my partner, Jill Solomon. Finally, last but certainly not least, I should like to thank Jan Richards for her patience and hard work in turning my generally illegible scribbling into the final manuscript.