In modern society, where most people live in cities, and where both needs and wishes are absolved through the same remote agency – money – the distinction between wishes and needs has altogether vanished. – James Buchan
Even before he came to power in 1997, Gordon Brown promised to change the accounts to parliament from simple litanies of cash in and cash out, to a more commercial system that took notice of the public property the departments were using. This system is known as resource accounting. – James Buchan

