Purpose: The purpose of this paper is to reflect upon the nature of some elements of the UK Government’s response to COVID-19 in England. Design/methodology/approach: This paper is a reflective commentary based on a conceptual framing that reflects in turn on the use of performance measures...

There has been considerable interest in the theory and practice of organisation change. Similarly there has been a great deal of attention given to the processes that lead to and result from accounting change within organisations. There has also been a more limited interest in the interaction...

Purpose – Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects of this devolved responsibility...

Purpose This paper aims to understand the potential usefulness of sell-side analysts’ investment recommendation reports as a medium for communicating intellectual capital (IC) information. It explores the manner in which analyst reports supply IC information and the types of companies in...