Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed. The authors follow the legacy of critical accounting research in this essay, using counter accounts, shadow accounting,...

Purpose – This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach – The paper analyses empirical findings gathered from officers of two local education authorities about...

Purpose – The purpose of this paper is to analyse whether the development of a needs‐based funding formula for resource allocation incorporates the needs of funders or the needs of the service providers. Design/methodology/approach – The paper analyses interview data and documentary...