Accounting research is developing in diverse ways. Attempts to understand and design accounting through the study of its practices have been augmented by applying insights from economic analysis and, more recently, psychology. These traditions now inform conventional accounting theory (American...

This study analyses an implementation of a government accounting reform in Benin directed at redressing fraudulent and corrupt practices. Whilst reforms to improve public administration and to mitigate corruption in Africa often have disappointing outcomes, our case study involving systems for...

This is a case study of a UK chemical company implementing a World Class Manufacturing (WCM). In the late 1980s the company encountered serious problems due to the rapid contraction of major customers. It embarked on a programme of improving manufacturing introducing, inter alia, new quality...

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation, its influence on accounting in DCs, and identifies important...