Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these...

It has been proposed that a sense of control (primary control) is critical to maintaining positive and stable subjective wellbeing (SWB). As people age and control capacity presumably declines (due to physical and cognitive deterioration and increased sociocultural challenges), it is argued that...

<title>Abstract</title> This article seeks to bridge theory and practice. It provides a theoretical model of steering that is used to explore the practical issues of implementing changes to achieve sustainability in Higher Education in England. The article highlights the importance of both regulation and...

Once an élite system dealing with a privileged few, UK universities now have to deal with the challenges of educating many more students. State funding per student has become constrained as the country has struggled to control the increases in costs that the expanded number of students entails....

This July 2012 edition of <italic>Public Money & Management</italic> publishes a range of articles debating matters of interest to academics and practitioners working in the provision of public services. The efficient use of public resources is a recurrent theme in our journal and this is reflected in different...

<title/> The oft-promoted wisdom that says ‘if you can't measure it, you can't manage it’ has mutated into a nostrum of the airport management manuals that suggest ‘you have to measure it to manage it’. This has manifested itself in numerous ways and has intertwined with a host of other concerns...

This is a personal reflection on the contribution that Professor Rob Gray has made. It provides a challenge to those who seek to follow his work to ensure that the radicality and critical challenge of current practices in Social and Environmental Accounting is not lost.