The IPF report found that almost all councils believe service improvement cannot be achieved using traditional, incremental and budgeting processes.
Brian Livingston of CIPFA, said: ‘The ability to achieve strategic change within the current budget process is extremely limited and consequently the system tends to favour the status quo.’
The report follows a 9-month consultation period with local authority practitioners and includes contributions from a sub-group of representatives from a range of Scottish local authorities.
New growth opportunities in Aberdeen, North East Scotland, are being invested in by Grant Thornton
If businesses do not take cyber security seriously in their business planning regulators may do it for them, the ICAEW has warned
The Financial Reporting Council has issued guidance regarding the annual reporting of 1,200 large and smaller listed companies. The letter highlighted the key issues and improvements that can be made in the 2016 reporting season
Deloitte's north-west Europe foray; BDO, Smith & Williamson investment paths; Shelley Stock Hutter; and Wilkins Kennedy discussed by editor Kevin Reed on our Friday Afternoon Live broadcast