This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic...

This paper is an investigation of the interrelationship between organisational culture and financial control systems (FCS). A comparison is made between three local government organisations using an interpretive research methodology. Several researchers have advocated the adoption of an...

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth‐century. Three periods of hegemony and accounting development are identified and the relationship between the two...

This paper is the first of several emanating from a study of the relationship between accounting, governance and accountability in local government in the UK. A grounded theory methodology was used to discover participants' perceptions of these phenomena in four UK local government...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Reports a case study investigating the use of naturalistic methodology to enhance the accountability of strategic decision making in a community health service. Discovers the possibilities and problems of stakeholders′ evaluation to improve accounting information. The study involved a district...

Purpose – The purpose of this paper is to provide insights into the internal performance management of UK universities. Design/methodology/approach – Semi‐structured interviews were undertaken with numerous staff within each university, attendance at key meetings and reviews of...