This paper contrasts educational reforms in New Zealand and the UK exploring the role of accountability in processes of management control. The paper focuses on the use of performance measurement in schools. Performance evaluation in the UK is arguably, individualised, in New Zealand an...

This paper describes a case study of the development of cost and budget reports in a group of general practitioners in New Zealand. There have been numerous attempts to introduce management accounting tools in hospitals, however, little attention has been paid to the role of management...

Purpose – Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in...