Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and...

Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined...

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are described and contrasted....

This paper explores the role of large private sector consulting firms in the promotion and implementation of public sector accrual accounting. By focusing on an early adopter of accrual accounting for its entire public sector, this research presents an analysis of the activities of large...