Purpose: The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the...

Purpose: The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach: The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research. Findings: This is a...

Purpose: The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management. Design/methodology/approach: This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research on health care and...

This paper examines the challenge mounted against long established management accounting practices by Kaplan (1983) and Johnson and Kaplan (1987) from a public sector perspective. It seeks to determine the extent to which this challenge to the private sector - of a lack of innovation in...