Introduction -- Descriptive perspectives on accounting ethics : what factors influence the way accountants respond to ethical dilemmas? -- Normative perspectives on accounting ethics : how should accountants behave? -- Political moral philosophy and accounting ethics : why should accountants be...

Purpose – Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global move to “reinvent government.” Design/methodology/approach – Unlike the attempts made in other...

Purpose – This paper uses the ideas and concepts of Gilles Deleuze and Félix Guattari and aims to to examine how accounting works in the context of international development. Design/methodology/approach – A case study approach within El Salvador is used. Data sources include archival...

This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank...