Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved ….Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …