This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non‐governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

Reports a case study investigating the use of naturalistic methodology to enhance the accountability of strategic decision making in a community health service. Discovers the possibilities and problems of stakeholders′ evaluation to improve accounting information. The study involved a district...

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important...

This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice....