Professor David Heald

• Uses and abuses of transparency (2022) (view)
• Honesty in accounting (2015) (view)
• Surmounting obstacles to fiscal transparency (2015) (view)
• Strengthening fiscal transparency (2013) (view)
• Why is transparency about public expenditure so elusive? (2012) (view)
• Transparency: The Key to Better Governance?, Proceedings of the British Academy Volume 135, 2006, Oxford University Press, edited by Christopher Hood and David Heald
• Transparency as an instrumental value (2006) (view)
• Varieties of transparency (2006) (view)
• Fiscal transparency: concepts, measurement and UK practice (2003) (view)
• Transparency about public expenditure numbers (1998) (view)

On public audit

• Local audit crisis in England (2023) (view)
• Memorandum to the Northern Ireland Assembly Audit Committee on the future governance of the Northern Ireland Audit Office (2021) (view)
• Transparency-generated trust: The problematic theorization of public audit (2018) (here)
• Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013) (view)
• Memorandum to the Welsh Public Accounts Committee on the Public Audit (Wales) Bill (2012) ( view)
• The implications for public audit of the abolition of the Audit Commission (2011) ( view)
• Reforming the governance of the NAO (2009) ( view)
• Balance of power left hanging (2008) ( view)
• A muzzled watchdog (2008) ( view)
• A reform too far (2008) (view)

• Governance of public bodies in times of austerity (2018) (here)
• Making the governance of public bodies work: chair-chief executive relationships in practice (2015) (view)

On government accounting reform

• The failure of the United Kingdom’s accounting and fiscal governance (2024) (here)
• The unrealized potential of the UK WGA (2023) (here)
• The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom (2020) (here)
• The UK's divorce bill from the EU (2018) (here)
• Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018) (here)
• Challenges for European Public Sector Accounting (2017) (here)
• The uses of government accounts (2016) ( view)
• Reforming Supply (2016) ( view)
• Will 'Austerity' be a critical juncture in European public sector financial reporting? (2015) ( view)
• The macro-fiscal role of the U.K. Whole of Government Account (2011) ( view)
• Whole of government accounts developments in the UK: conceptual, technical and implementation issues (2009) ( view)
• The implications of the delayed switch to IFRS (2008) (view)
• The implementation of Resource Accounting in UK central government (2005) (view)
• The global revolution in government accounting (2003) (view)
• Stair Encyclopaedia chapter on UK and Scottish public expenditure (2002) (view)
• Accounting and Control in Executive Agencies and Executive NDPBs in Scotland (2001) (view)
• The first steps to Resource-based Supply (2000) (view)
• Consolidation principles and practices for the UK government sector (2000) (view)
• Views on Whole of Government Accounts (1998) (view)
• Executive Agencies within the Scotland Programme (1997) (view)

• Capital Charging in Public Healthcare (2000)
• Capital charging as a VFM tool in public services (1999) (view)
• NHS capital charging after five years (1996) (view)
• Managerial perceptions of the incentives inherent in National Health Service capital charging (1997) (view)
• Assessing capital charging in the National Health Service (1996) (view)

• The substance of accounting for Public-Private Partnerships (2011) (view)
• Accounting for Public-Private Partnerships in a converging world (2010) (view)
• The accounting treatment of PFI projects (2010) (view)
• Value for money tests and accounting treatment in PFI schemes (2003) (view)
• Private financing of public infrastructure (1999) (view)
• Privately financed capital in public services (1997) (view)
• Accounting and accountability for infrastructure (1997) (view)
• Accounting for the Private Finance Initiative (1997) (view)

• The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom (2020) ( view)
• Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018) (here)
• Will 'Austerity' be a critical juncture in European public sector financial reporting? (2015) ( view)
• Comment - Perugia 2014 workshop: Towards a (semi-)narrative analysis of fiscal policy in EU member states (2015) (view)
• Surmounting obstacles to fiscal transparency (2015) (view)
• The implications for public spending of fixed-term parliaments (2014) (view)
• Comment - Perugia 2013 workshop: Fiscal tools to control macroeconomic risks and imbalances - experiences and prescriptions (2014) (view)
• Politics in and after fiscal squeeze (2014) (view)
• The politics of fiscal squeeze (2014) (view)
• When the Party's Over: The Politics of Fiscal Squeeze in Perspective, Proceedings of the British Academy Volume 197, 2014, Oxford University Press, edited by Christopher Hood, David Heald and Rozana Himaz
• Strengthening fiscal transparency (2013) (view)
• Rethinking public expenditure from a social democratic perspective (2013) (view)
• Comment - Perugia 2012 workshop: Policies to promote sustainable growth (2013) (view)
• Why is transparency about public expenditure so elusive? (2012) (view)
• Comment - Perugia 2011 workshop: National fiscal frameworks: the experience (2012) (view)
• Written evidence on the Private Finance Initiative (2011) (view)
• Comment - Perugia 2010 workshop: Fiscal policy and fiscal rules (2011) (view)
• Pre-Budget Report 2009: A holding statement (view) (2010)
• Memorandum on Private Finance Projects and off-balance sheet debt (2009) (view)
• Budget 2009: The future consideration of public expenditure (2009) (view)
• Pre-Budget Report 2008: The return of hard times (2008) (view)
• The implications of the delayed switch to IFRS (2008) (view)
• Comment - Perugia 2007 workshop: Fiscal policy and budgetary institutions (2007) (view)
• The Pre-Budget Report 2007 and Comprehensive Spending Review: a catalogue of missed opportunities (2007) (view)
• Comprehensive Spending Review 2007: urgent issues for Parliament (2007) (view)
• Transparency: The Key to Better Governance?, Proceedings of the British Academy Volume 135, 2006, Oxford University Press, edited by David Heald and Christopher Hood
• Transparency as an instrumental value (2006) (view)
• Varieties of transparency (2006) (view)
• Budget 2006: the public expenditure dimension (2006) (view)
• Budget Report 2005: the need to reform fiscal institutions (2005) (view)
• Pre-Budget Report 2004: testing the fiscal rules (2005) (view)
• Spending Review 2004: more difficult times ahead (2004) (view)
• Budget 2004: a limited window on SR 2004 (2004) (view)
• Fiscal transparency: concepts, measurement and UK practice (2003) (view)
• The public finances in the 2003 Financial Statement and Budget Report (2003) (view)
• Parliament's information needs on public expenditure (2003) (view)
• Stair Encyclopaedia chapter on UK and Scottish public expenditure (2002) (view)
• The new fiscal framework (1998) (view)
• Transparency about public expenditure numbers (1998) (view)
• Controlling public expenditure (1997) (view)
• Steering public expenditure with defective maps (1995) (view)

• Resource Spending Review (2022) (view)
• Reforming the Fiscal Framework (2020) (view)
• COVID-19 and the Devolved Fiscal Settlement (2020) (view)
• Reforming Taxation in the Disunited Kingdom (2020) (view)
• The Politics of Scotland's Public Finances (2020) (view)
• Sustainability of the Barnett Formula - Written evidence to the UK Public Accounts Committee (2019) (view)
• The Impact of UK Common Frameworks on the Devolution Settlement (with Iain Wright) (2018) (view)
• The Impact of Brexit on the Scottish Budget (2017) (view)
• Cultivating illusions, while kicking fundamentals into the long grass (2016) (view)
• Alignment of Budgetary Processes of UK and Scottish Parliaments (2016) (view)
• The future financing of the Scottish Parliament (2014) (view)
• The Barnett Formula within the devolved financing system (2014) (view)
• Evidence to the Holtham Commission on taxes and borrowing powers (2009) (view)
• Evidence to the House of Lords' Committee on the Barnett formula (2009) (view)
• Evidence to the Holtham Commission on the funding of Wales (2008)(view)
• Evidence to the Calman Commission on Scottish Devolution (2008)(view)
• Embeddedness of UK devolution finance within the public expenditure system (2005) (view)
• British Academy/Royal Society of Edinburgh Conference on 'The Union of the Crowns', 6-7 November 2003, subsequently published as 'Scotland's fiscal relationships with England and the United Kingdom', in W.L. Miller (ed), Anglo-Scottish Relations from 1900 to Devolution and Beyond, Proceedings of the British Academy Vol. 128, Oxford, Oxford University Press, 2005, pp. 95-112
• Revenue-raising by UK devolved administrations in the context of an expenditure-based financing system (view)
• Funding the Northern Ireland Assembly: Assessing the Options (2003). The Policy Research Brief appears here, and the Report is available here.
• Fiscal autonomy under devolution: introduction to symposium (2002) (view)
• Stair Encyclopaedia chapter on UK and Scottish public expenditure (2002) (view)
• The regional dimension of public expenditure in England (2002) (view)
• David Heald presented a paper on 'Beyond Barnett? Funding devolution', at a seminar organised by the Institute of Public Policy Research in Edinburgh on 18 April 2002. A copy of the book chapter (2002) subsequently published appears here.
• Financing UK Devolution in Practice (2001), which was written for the Quebec Government's Commission sur le Déséquilibre Fiscal. The printed version, published in March 2002 as Supporting Document 3 to the Commission's Report (2002), is available in English and French.
• Formula-controlled territorial public expenditure in the United Kingdom (1999) (view)
• The fiscal arrangements for devolution (1999) (view)
• Financial arrangements for UK devolution (1998) (view)
• Fiscal opportunities (1998) (view)
• Fiscal implications (1998) (view)
• Territorial public expenditure in the United Kingdom (1994) (view)
• The tartan tax: devolved variation in income tax rates (1997) (view)
• Financing a Scottish Parliament: Options for debate (1990) (view)
• Financing Devolution within the United Kingdom: A Study of the Lessons from Failure (1980) (view). Extracted from the book by David Heald, this features the cover page and the contents pages
• Territorial Equity and Public Finances: Concepts and Confusion (1980) (view). This is an extract from the 1980 paper published by the Centre for the Study of Public Policy in which David Heald coined the name Barnett Formula
• Making Devolution Work (1976) (view)

• Public enterprise developments: an international perspective (1998) (view)
• Public policy towards cross subsidy (1997) (view)
• Contrasting approaches to the problem of cross subsidy (1996) (view)

• Using management research to influence policymakers (2010) (view)