Purpose: This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before these are actually implemented....

Purpose – To ascertain the principal benefits and drawbacks that have been experienced in implementing accruals-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of the Northern Ireland experience within the wider...