Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …

-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the … (accountants). Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and …

‐based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the … (accountants). Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and …

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo‐institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …