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The actual implementation of accruals accounting: Caveats from a case within the UK public sector
Connolly, Ciaran; Hyndman, Noel - In: Accounting, Auditing & Accountability Journal 19 (2006) February, pp. 272-290
-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 …
Persistent link: https://www.econbiz.de/10009350770
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Discharging not-for-profit accountability: UK charities and public discourse
Dhanani, Alpa; Connolly, Ciaran - In: Accounting, Auditing & Accountability Journal 25 (2012) September, pp. 1140-1169
Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...
Persistent link: https://www.econbiz.de/10010592228
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The actual implementation of accruals accounting
Connolly, Ciaran; Hyndman, Noel - In: Accounting, Auditing & Accountability Journal 19 (2006) 2, pp. 272-290
‐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 …
Persistent link: https://www.econbiz.de/10014641063
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Discharging not‐for‐profit accountability: UK charities and public discourse
Dhanani, Alpa; Connolly, Ciaran - In: Accounting, Auditing & Accountability Journal 25 (2012) 7, pp. 1140-1169
Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not‐for‐profit (NFP)...
Persistent link: https://www.econbiz.de/10014641388