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...

This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...