Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector. Design/methodology/approach – The theoretical framework of this interpretative study draws on institutional entrepreneurship that highlights the importance of actors and...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...