Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

Purpose – The aim of this research is to illustrate how a change from cash‐based accounting to accruals …‐based accounting in the core public sector of New Zealand occurred. Design/methodology/approach – The grounded theory research strategy … create the synergistic process of change that led to policy innovations. In this change process, accounting change was a …

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …