Hyndman, Noel; Liguori, Mariannunziata - In: Accounting, Auditing & Accountability Journal 31 (2018) 2, pp. 428-455
Purpose: The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial accounting, budgeting and performance management at two government levels (Westminster and Scotland), it...