This paper critiques the public interest proclamations of accounting professions with particular reference to the role of disciplinary procedures in protecting these interests. It is argued that professions' widely declared concerns for the public interest, often conceptualized as encompassing a...

Purpose – This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal...

Purpose – The purpose of this paper is to examine the operation of the Institute of Chartered Accountants in Ireland's (ICAI) complaint process from the complainant's perspective. The findings are interpreted drawing on key elements of Parker's private interest model of professional accounting...

Purpose – This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal...

This report explores the fiscal aspects of vocational education reform in the context of secondary education as a whole and considers the implications of any changes in the vocational education (VE) system for post-secondary and other modes of skill development. The report begins by describing...

The study reviews the experience in the EU8 countries of the emergence of private higher education institutions and introduction of fees for student who do not gain regular admission. This has resulted in a dual-track system that is affecting the equity of access to higher education. The authors...

This paper seeks to extend and deepen our understanding of the production and interpretation of accounting regulation. It analyses how, in response to a regulatory crisis, a revised set of regulatory arrangements, principally in the realm of disciplinary procedure oversight, was re-negotiated...

Purpose –The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs). Design/methodology/approach -The paper presents a case study examining...

<title>Abstract</title> This article, based on a plenary lecture given at the First International Conference on Sustainable Management of Public and Not for Profit Organizations held at the University of Bologna, Forli Campus, Italy in July 2009, provides an overview of issues in non-governmental organization...