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David
Heald is Professor of Accountancy at the University of Aberdeen Business School , where
he teaches management accounting, auditing and taxation. He is responsible
for research within the Accountancy & Finance subject group and for
Library matters for the Business
School as a whole.
Born in 1947 and educated at
Nunthorpe
Grammar School,
York, he took a BA in Economics at the
University of
Leicester
and then qualified as a
Chartered Management Accountant whilst working at Raleigh Industries and
British Steel. He became a lecturer in economics at Glasgow College of
Technology (1972-78), obtaining his further education teaching
qualification at
Jordanhill
College,
Glasgow.
He taught at the
University
of
Glasgow
(1978-90),
briefly in the Department of Social and Economic Research and then in the
Department of Management Studies.
From April 1990 to August 2003 he was Professor of Accountancy at the
University of
Aberdeen
and also Director of the
Centre for Regional Public Finance (from September 2000 to August 2003). He
taught management accounting, public sector accounting and the control of
public utilities (MA Accountancy) and corporate financial management (joint
Aberdeen University/Robert Gordon University and then Aberdeen University
MBA). He started the Department of Accountancy & Finance’s
doctoral programme in 1991 and had extensive doctoral supervision
responsibilities. He was a member of key university resource committees
(Library and Research) and of Faculty Committees (Faculty Planning, and
Research, chairing the latter).
From September 2003 until October 2007 he was Professor of Financial
Management at the University of Sheffield Management School. He completed
his three-year term as Head of the Accounting & Financial Management
Division in September 2006. From September 2005 to October 2007 he was
Associate Dean of the Management
School, with special
responsibility for RAE 2008. His other managerial responsibilities included:
member of the Management Team; a temporary role as Acting Chair of the
Teaching Committee; membership of the Faculty Board of the Faculty of
Social Sciences; and membership of the University Finance Committee. At Sheffield, he taught auditing, management accounting
and public sector accounting, and also supervised doctoral work. On
his departure, he was appointed as Visiting Professor of Financial Management.
He is the author/editor of several books and numerous articles. His main
research interests are public expenditure; public sector accounting,
particularly central government; the financing of
decentralised government; and the financing of public infrastructure. Such
research has been funded, inter alia, by: the Association of
Chartered Certified Accountants; the Chief Scientist Office of the (then)
Scottish Office Department of Health; the Economic and Social Research Council;
HM Treasury; the Leverhulme Trust; the Northern Ireland Economic Council;
the Nuffield Foundation; and the Scottish Foundation for Economic Research.
He has managed projects on capital charges in central government and
infrastructure financing (ESRC and Ministry of Defence) and on the
financing of
UK
devolved government (ESRC).
From 1989 to 2010, he was specialist
adviser on public expenditure and government accounting to the Treasury
Committee of the House of Commons, having earlier worked for this Committee's predecessor on
the financing of nationalised industries (1981). In that capacity, he was heavily involved
in inquiries into Estimates reform, Resource Accounting and Budgeting and the Private Finance
Initiative. Since December 2003, he has been a member of the
Technical Advisory Group of the Audit Commission. Since September 2007 he has been
a member of the Research Advisory Board of the
Institute of
Chartered
Accountants in
England
and
Wales
. For a five-year
term beginning 1 August 2004 and ending on 31 July 2009, he was
a member of the Financial Reporting Advisory Board which advises HM
Treasury on the application of accounting standards to central
government.
He has also been specialist adviser on public
expenditure to the Scottish Affairs Committee (1980; 1982-83; 1993-96). He was a public witness at Procedure Committee and Treasury Committee
evidence sessions and assisted the Health Committee in private session with
revisions to the form of the Department of Health’s
Estimates; and presented at a private seminar in January 2009 held for the
House of Lords Select Committee on the Barnett Formula. He was a member of the
NHS Executive’s Market Forces Factor Sub-Group (1997) and of its NHS
Accounting Review Group (1999). He was a member of the Financial Issues
Advisory Group, which proposed financial procedures for the Scottish
Parliament (1998). From July 2002 to July 2008, he acted as specialist
adviser to the Public Accounts Commission of the House of Commons on the
Corporate Plan and Supply Estimates of the National Audit Office.
He has consulted for many organisations, both in the United Kingdom and
overseas: Audit Scotland (Schools’ PFI Expert Group, 2001-02);
Convention of Scottish Local Authorities (public expenditure framework of
local government finance, 1981-82); Electricity Consumers’ Council
(investment and pricing policies, 1981-89); National Audit Office
(sponsoring arrangements for nationalised industries, 1984-85; and
Value-for-Money strategy in Scotland, 1996-97); Asian Development Bank
(academic organiser of conference on the relevance of privatisation to six
member countries, 1984-85); Overseas Development Administration
(privatisation in Sri Lanka, 1986-87); National Association of Health
Authorities (RAWP funding formula, 1986); Australian Council of Trade
Unions (public sector reform and privatisation, 1986); United Nations
Development Programme (privatisation in Pakistan, 1989); World Bank (review
of privatisation experience in monopolistic sectors, 1990); the European
Commission (communication under the 1980 transparency Directive, 1991;
cross subsidies in public utilities, 1992-94; and employment-related public
expenditure in Eastern Europe, 1992-93); and the French Government’s
Commissariat Général du Plan (utility regulation, 1993-94).
Aberdeen, October 2010
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