Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are described and contrasted....

With the development towards comprehensive and more sophisticated border control regimes, the problem of protection seekers’ access to EU territory has increasingly come into focus. Disorderly movement is presently the main avenue to safety in the EU, and human smugglers act as important...