<title>Abstract</title> This paper argues for research into the effectiveness of government strategies for a ‘carbon neutral public sector’. We review initiatives in three OECD countries: New Zealand, Australia and the UK. In all jurisdictions, government agencies have consistently stressed ‘leading by...

<title/> This article considers the role of information and trust in Private Finance Initiative (PFI) ‘Pathfinder’ schemes in the social housing sector in England. It uses the work of Tomkins (2001) and a series of interviews with local authority PFI project managers to provide a critique of the...

The transformative potential of accounting-sustainability hybrids has been promoted and problematized in the literature. We contribute to this debate by exploring, theoretically and empirically, the role of accounting in shaping and reshaping sustainability practices. We develop a holistic...

Purpose – This paper aims to set out several of the key issues and areas of the inter-disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – The paper provides an...

This paper reviews the promotion of the Private Finance Initiative (PFI) in the social housing sector in England to illustrate that public policy transfer to new sectors of the public services may be problematic. The first 'PFI pathfinder' schemes in housing were initiated in 1999, but most of...

In 1998 the Accounting Standards Board (ASB) published FRS 13, 'Derivatives and other Financial Instruments: Disclosures'. This laid down the requirements for disclosures of an entity's policies, objectives and strategies in using financial instruments, their impact on its risk, performance and...

Purpose – This paper aims to provide a critical comment on complex funding systems. Design/methodology/approach – This is a critical comment written in the form of a poem. The poem is in the style of the English light opera composers Gilbert and Sullivan, and is a variation on their song...