Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite interviews. Findings – Politicians do not want transparency....

Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach – After having identified...

This paper seeks to explore the role of public sector accountants in the new millennium. Our contention is that the past (in terms of public sector reforms and ‘traditional’ accounting practices) will strongly influence the public sector accountant in the future. In order to illustrate this,...