The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of...

Contrary to the currently dominant view, it was not poor governance nor the associated corruption which were the prime causes of the development of poor public sector financial management in Sub-Saharan Africa. It was the economic problems across Sub-Saharan Africa, especially in the late 1970s...

Purpose –The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice....

Purpose –The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology/approach -The case study method is adopted. The authors draw on recent extension to...

Purpose – This paper aims to examine how small, grass-roots non-governmental organisations (NGOs) account for their actions and expenditures and how this accountability is discharged to, and benefits, the citizens they serve. Design/methodology/approach – The paper draws on social capital...