Concomitant with the intensification of private provision of public services, government purchasers are managing third party service providers’ performance through accountability demands. As the excesses of New Public Management (NPM) are superseded by a post-NPM ethos, these purchasers are...

Paul David's 1986 exposition on the QWERTY keyboard configuration gave rise not only to Stan Leibowitz and Stephen Margolis's "Fable of the Keys", but also to a consideration by Stephen J. Gould of the characteristics, and correct attribution, of Lamarckian versus Darwinian mechanisms of...

In 1992, New Zealand adopted a sector neutral approach to standard setting - where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the reporting entity. In the process of adopting International Financial...

The current invocation of Darwin in accounting research is not matched to the earliest invocations of Darwinism in accounting and economics. The study has two objectives: firstly, to document the change from Darwinism meaning 'the scientific method' (as used by Veblen and Stamp) to Darwinism...

Among the largest entities in the world are the World Bank Group and the International Monetary Fund (IMF) Group. From the perspective of researchers in accounting, such size is used as a proxy for political visibility; and often implicit asymmetries of power and information become explicit in...

Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

“Translations – of deep resonances and felt connections – are difficult, if not impossible, to make; one can learn another language, but acquiring all of the cultural accoutrements that accompany language is another story” (Bullaro, 2005).It is the objective of this study to review the...

Outside of an earlier set of research questions, it was amateur football club focus group data which revealed previously unidentified research questions of key interest to participants: how do amateur sports organisations weather a crisis for survival? What are the roles of leadership which...

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a...