research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …Purpose – This paper seeks to provide a behind‐the‐scenes view of how a qualitative research project was conducted. It … is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a …

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to … accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was … “properly”, thus denying them their independence. Research limitations/implications – Weber's theorization of traditional and …

accounting language were marshalled to sustain a self‐fulfilling prophecy of success. Research limitations/implications – Case …Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain …

‐based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of …. The very best that could be suggested from this research is that a lengthy continuum of accounting change is underway … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the …

processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed … accounting in NGOs in developing countries and to grounded theory, accounting research. The principal finding, that in the NGOs …Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations …

not been subject to any substantial academic accounting research. This paper seeks to rectify this by focusing on the … of the large, multinational accounting firms. Governance of auditors has become a matter of global importance and …

Purpose – The purpose of this paper is to investigate how accounting and supply function specialists shape controls in …‐à‐vis formal controls and in intra‐organisational supply‐accounting relations occurred in a mutually constitutive manner. At … SteelBiz, a shift to formal controls occurred due to the efforts of the accounting function in contesting organisational …

. Design/methodology/approach – The research questions are investigated by examining a range of textual characteristics in the … also some evidence that unprofitable companies focus more on the future, rather than on past performance. Research … unprofitable companies and thus represent the tails of the distribution; further research using random sampling could investigate …

to the Canadian accounting environment, and used as a dependent variable. Findings – This paper finds that companies that … dependent variable represents mandatory financial items. Research limitations/implications – The paper shoes that while Ullmann …

of extending the debate. Findings – The benefits of the internet vis‐à‐vis counter accounting and emancipatory change …, does alter opportunities. Practical implications – Insights for a counter accounting practice on the net. Originality …/value – Extends debates over the internet and online reporting in facilitating emancipatory accounting.  …