Reviews recent developments in new accounting research (NAR). Gives particular attention to recent empirical research within this perspective and uses the metaphor of (in)visibility to explore the distinctive nature of accounting as a set of social practices. Argues that much recent research...

Looks at the papers presented at the APIRA Conference in the public sector accounting area. There were some international comparative studies. The conference highlighted the need to understand different cultural contexts; the widening of the idea of public sector to the not for profit sectors...

Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and approach. The paper draws on general desk research and the...

Purpose – The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings. Design/methodology/approach – The paper draws on general desk research and the...

The aim of this work is to build a map of Foucault's approach. To achieve this objective, this work is focused on a broad revision and analysis of accounting and various publications. This work also includes a research on Foucault's work so as to identify and compare the various manifestations...

This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power mobilisation help tease out the dynamics of the processes of change. The case highlights power over resources,...

Based on fieldwork in Zhejiang 2000/01, the paper analyses the processes and mechanisms that shape China’s new private sector. The paper argues that the development of the private sector is characterised by the on‐going interaction between local jurisdictions, networks and entrepreneurs. The...

Mainstream literature on long‐term performance of initial public offerings focuses on long‐term underperformance. Because underperformance is an anomalous phenomenon, many authors search for explanations based on financial market imperfections. More recently, however, the attention shifts...