Heald, David; Hodges, Ron - In: Accounting, Auditing & Accountability Journal 37 (2024) 9, pp. 305-335
’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public … intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle. Findings Whereas … the combined lens of economization and modes of government accounting, demonstrating the practical value of this …