The paper contends that the strategic use of accounting at times of organisational change does not of necessity mean that organisations should adopt new accounting systems ‐ such as activity based costing or throughput accounting. Although not necessarily fully “compatible” with new...

The patterns of ICAEW Education and Training (E&T) reforms are traced through the nineteen‐seventies, nineteen‐eighties and nineteen‐nineties. The three decades are explained respectively as periods of: uniform rises in entry and examination standards; greater regulation of training...