Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on...

Purpose – This study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/methodology/approach – An institutional and structuration theory perspective is used...

Purpose – The aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing. Design/methodology/approach – The paper defines best practices as internal audit tools and techniques that are used by at least...

Purpose – The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach – The ideas of institutional theory have...

Purpose – The purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers' decisions to choose accounting methods in a positive accounting theory perspective using panel data covering 60 years from 15...

Aims – This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems. Design/methodology/approach – Data via a questionnaire were obtained from the...