Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

This article examines the development of ABC in university accounting and assesses the contribution it might make to solving the problems associated with central overhead cost allocation systems. A case study using an ABC methodology was developed and applied to library services at the...

This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by...