The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical operations. This paper examines the budgetary processes in a particular institutional and organisational setting‐ that of a...

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some...

Purpose – The purpose of this paper is to explore the implications of empowerment practices within the disability support service (DSS) sector in New Zealand. The DSS framework is designed as part of the public sector reform process to promote empowerment for people with disabilities so that...

Purpose – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology – The case study method is adopted. The authors draw on recent extension to...

Purpose – The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice....

Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international...

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational...