Olowo‐Okere, Edward; Tomkins, Cyril - In: Accounting, Auditing & Accountability Journal 11 (1998) 3, pp. 309-331
A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution. This paper examines the validity of Dean’s model of evolution and argues that the model represents such a general level...
