Purpose – The purpose of this paper is to examine changes in accountability as the provision and control of education moved from private nonprofit organisations to a public sector provider. Design/methodology/approach – Analysis of nineteenth century archival documents from significant...

Purpose – The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology. Design/methodology/approach – This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative...