Risk management and corporate governance issues are today significantly influencing public policy debates on enterprise controls. Organisational and management practices including management accounting activities are also being extensively affected. This editorial provides an introduction to the...

This paper describes the findings of a study aimed at providing an international replication of a US-based study by Gibbs et al. [Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2004). Determinants and effects of subjectivity in incentives. The Accounting Review, 79(2), 409–436; Gibbs,...

We develop a theoretical model of the firm that links properties (stewardship vs. valuation focus) of financial reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the standard textbook proposition, properties of management and...

This paper investigates 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 institutions in world affairs but...

Contingency based research has been used extensively within the area of accounting control (Chapman, 1997; Chenhall, 2003; Gerdin and Greeve, 2004), though there is a lacuna of contingency research within not-for-profit organisations (Chenhall, 2003), particularly in the UK. The study‟s overall...

Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting objectives of assessing and reporting corporate performance but that is where the similarities end. Instead of conceiving of the corporation in economic terms, this account is...

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena...

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region- or country-specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much...

Public sector accounting research (PSAR) has become a well established field with researchers publishing in dedicated journals such as Financial Accountability and Management (FAM), based in the UK and the Journal of Public Budgeting, Accounting and Financial Management (JBAFM) in the US. To a...

Influential institutions are acknowledging the need for more change to reverse practices that seriously damage social and ecological systems. The depth and extent of these changes are indicated by the call for a conscious cultural evolution. This paper considers a possible contribution from...