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J. Sizer, “An Insight into Management Accounting,” Penguin Books, London, 1985.

has been cited by the following article:

• TITLE: Why Collaborate on Local Government Procurement? The Experience of UK Councils

  AUTHORS: J. Gordon Murray, Peter G. Rentell, Tina Holland, Steven Locker

  KEYWORDS: Collaboration, Public Procurement, Procurement Strategy, Procurement Organisation and Structure

  JOURNAL NAME: Journal of Service Science and Management, Vol.4 No.3, September 29, 2011

  ABSTRACT: Within the UK public sector considerable encouragement has been given to working collaboratively on procurement. Although purchasing consortia have been a feature of the UK local government landscape and a shared services model has begun to emerge, little empirical research has been reported on whether other procurement collaborations take place, why organisations collaborate on procurement projects, what are the perceived risks and what type of procurement projects are considered suitable for collaboration. This paper reports on explorative research, to establish the answer to those questions. Suggestions are made for those considering procurement collaborative projects and further research.