accounting, finance and financial management. They are, and they are regarded as, fundamental tools — an essential element of any …

studies of management accounting change [Burns, J., Scapens, R.W., (2000). Conceptualizing management accounting change: an … institutional framework. Management Accounting Research, 11(1) 3-25]. This paper rethinks and extends the Burns and Scapens … performance measurement systems used in the Accounting and Finance Groups in the Universities of Groningen and Manchester …

PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper … management accounting practices. The extended framework distinguishes field-level institutions (broader institutions) and … in the Accounting and Finance Groups of the Universities of Groningen and Manchester.FindingsIt is argued that local …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …