Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....

The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in‐house efficiency of UK small, medium and large companies in...

Purpose – Concomitant with the trend towards specialisation in UK accountancy and the rise of relatively separate formal spheres of professional work along formal specialisms such as tax, audit and management consultancy, women entered the profession in unprecedented numbers, but not evenly...

Purpose: The purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the understanding of the organization of accounting and its social and organizational functions....

Purpose: This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks....

Purpose: The purpose of this paper is to report on a study that investigated the feasibility of a women-only professional accounting firm in the city of Al Ain in the United Arab Emirates (UAE) that could help reduce female graduate unemployment in the city. Practically, the study sought to...

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...