This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but...

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

The core of this proposal is to study the relationship between accounting, governance structures and accountability in local government. Prior research in private and public sector organisations suggests the interrelationship is complex. This complexity has been increased over the past few years...

This paper reports in-depth case studies of financial management and accounting practices in two Islamic religious, public service organisations in Malaysia, using a grounded theory methodology. There are two main purposes of the paper. The first is to provide an example of how a grounded theory...

This article reports the results of a case study that evaluated a psychogeriatric service in the United Kingdom. The case study was an attempt to develop a methodology combining natural istic and scientific approaches to assist the management of a public sector service. Use was made of...