Reports a case study investigating the use of naturalistic methodology to enhance the accountability of strategic decision making in a community health service. Discovers the possibilities and problems of stakeholders′ evaluation to improve accounting information. The study involved a district...

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic...