1. W.T. Andrews and P.B. McKenzie, ‘Leading accounting departments revisited’. The Accounting Review January (1978), pp. 135–138. 2. J.J. Benjamin and V.C. Brenner, ‘Perceptions of journal quality’. The Accounting Review April (1974), pp. 360–362. 3. A. Brinn, M.J. Jones and M....

Measuring and reporting the nation's finances are based on government budgeting, national accounting and the accounting discipline, which are all fundamentally different. The nature and extent of these differences has rarely been made explicit. The most visible change in the accounting...

This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....

This article examines the impact of devolution, the New Public Management and public management culture on accounting for democratic accountability in the first term of the devolved national assemblies and parliament in the UK. Although there is more openness, transparency, consultation and...

Since 1988, the role of Next Steps executive agencies has been crucial in delivering central government services. Agencies were established to improve service delivery, with changes being supported by an increasing focus on quantification. The Government argued that performance measures and...

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors.Design/methodology/approach – The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...

Although charities currently play a rich and varied role in modern society, their continued success is dependent upon the public's trust. With respect to charity accountability, two key questions emerge: to whom is a charity accountable; and what form should that account take? Despite the...

This Special Issue is based on papers initially presented at the ‘Accounting for the Public Sector at a Time of Crisis’ Conference at the Centre for Not‐for‐profit and Public‐sector Research, Queen's University Belfast, UK in 2018. The public sector consists of organizations that are...