Purpose – The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational Change. Design/methodology/approach – A textual analytical approach is adopted to review the selected...

Purpose – The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an...

Purpose – The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). Design/methodology/approach – The author's comments are based on his personal writing, teaching, speaking about, and...

"This research-based book examines the design, implementation, and working of accounting, accountability, governance, and performance management measures of nonprofit organizations. It presents critical commentaries, contemporary and retrospective views, and useful insights from leading scholars...