Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, Åge; … - In: Accounting, Auditing & Accountability Journal 20 (2007) January, pp. 11-40
Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...
