How do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking...

This paper illuminates materiality features during experimentation with central government accounting in Norway. Data was collected using observations, interviews, informal conversations and documents. We found that materiality was constrained by numerous factors, including: time, disagreement,...

This study of the interrelations of accounting and the State portrays accounting as a technology of government to effectively enact “practical action” (Snook, 2000: 186) at a distance in the Portuguese Empire. The study examines the development, application and enforcement of accounting...

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...