Purpose – The issue of accounting change, why and how accounting evolves through time and within specific … accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design … cases show two different patterns of accounting change, where only one case is able to finally reach radical change …

sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study … enrich analyses of accounting changes. Research limitations/implications – The case analysis suggests guidelines for using … ANT and/or NIS in accounting studies. Practical implications – Understanding accounting developments as an intentional and …

This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting … focus less on technical menus and more on social critique; argue that the response of accounting educators to the … accounting and auditing in the ravaging of universities; and to the effect of the market model on what we teach, how we teach and …