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...

Purpose: The purpose of this study is to discuss the impact of COVID-19 on the UK charity sector, outline possible opportunities for researchers in accounting/management as a consequence and discuss possible strategies to respond to the pandemic. Design/methodology/approach: Literature-based...

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....