Purpose – Transformations taking place in China are of crucial importance in the development of the world economy. The international community is turning its attention to China's move towards a market economy and assessing the likely impact on the years ahead. This paper aims to plot the...

Purpose: Decentralization is a widespread and international phenomenon in public administration. Despite the interest of public management scholars, an in-depth analysis of the interrelationship between two of its forms – deconcentration and devolution – and its impact on policy and...

This paper aims to aid our understanding of the emergence of accounting as a control instrument in complex proto-industrial settings, through its perceived capacity of mirroring the production process. The paper starts off from an archival document, the 1586 deliberation by the Venetian Senate,...

Research in accounting history is overwhelmingly dominated by studies addressing Anglo-Saxon settings of the period 1850-1940. In spite of the many perceptive insights arising from those investigations, such a tiny time-space intersection overlooks other historiographies that are equally...

The exploration of accounting practices reported in this paper illustrates how perceptions of financial problems and notions of economic accountability develop within cultural and institutional environments that substantially differ from those of the business firm. The paper seeks to oppose a...

Accounting has changed radically in China over the last 30 years, a transformation which is associated with one of the most astonishing episodes of economic development witnessed in modern times. Most researchers of accounting in China focus their attention on contemporary business accounting or...

Purpose – The purpose of this paper is to analyze elements of continuity and change in the administrative history of the Historical Sanctuary of Machu Picchu (HSM) over the last decade. Design/methodology/approach – Based on a field study and of both qualitative and quantitative data, the...

Purpose – The purpose of this paper is to introduce the papers selected for the present special issue on planning and heritage. This paper aims at advancing knowledge about the variety of uses and meanings of planning tools and practices in the cultural heritage field, by bridging disciplines...