Purpose – The aim is to provide a commentary on “Case studies and differentiated realities”, a paper by Sue Llewellyn, published in Qualitative Research in Accounting & Management, Vol. 4 No. 1, 2007. Design/methodology/approach – Examines the ontological statements in Llewellyn's paper...

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a...