This is a study of management accounting in local government in the context of significant change (managerial, organisational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper explores two competing theories of organisational life ?...

This paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and ?traditional? accounting practices) will strongly influence the public sector accountant in the future. In order to illustrate this, we...

This article examines the impact of devolution, the New Public Management and public management culture on accounting for democratic accountability in the first term of the devolved national assemblies and parliament in the UK. Although there is more openness, transparency, consultation and...

<italic>This paper examines the response of the Irish government to the Eurozone fiscal crisis. This paper discusses the external financial assistance programme sought and implemented, economic recovery to date, and the impacts of austerity in Ireland. As Ireland nears the end of the 'Programme of...</italic>

<title/> This article examines the impact of devolution, the New Public Management and public management culture on accounting for democratic accountability in the first term of the devolved national assemblies and parliament in the UK. Although there is more openness, transparency, consultation and...