Our historically-informed field study focuses upon the socio-political processes by which heterogeneous budgeting compromises are reached by a variety of contending parties in seeking and resisting fundamental change, as well as the consequences of those compromises within the State of...

Accounting research, whether founded in an economics or sociological paradigm, has generally treated regulation as an exogenous part of the environment that shapes the behavior of those who operate within it. Recently, joining those who have advanced the regulator capture hypothesis, the...