Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information...

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...

Little is known of how accounting is used in the home, or about the potential relevance of business‐like techniques in this domain. This paper reports findings from an exploratory study into the practices of home accountants. Ten cases based on interviews with both accountants and lay people...

Purpose – The adoption of XBRL presents new opportunities for considerably enhancing the business information supply chain. However, its diffusion has proved to be very challenging. The purpose of this paper is to draw upon stakeholder and social network theories to evaluate issues surrounding...

eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its...

Purpose – The paper's aim is to reflect on the progress of the journal Qualitative Research in Accounting & Management since its inception in 2004. Design/methodology/approach – The paper reviews the type of contributor to the journal, the subjects published and the qualitative research...