Considers why different explanations of the same event can be produced and discusses the characteristics of a good explanation. It identifies and analyses a wide range of different published explanations of a seminal public administration policy‐change. It separates those accounts of that...

This paper seeks to explain the transnationalization of financial reporting by corporations. Specifically it considers how the status of International Financial Reporting Standards - constructed and issued by a private organization: the International Accounting Standards Board (IASB) – changed...

This paper seeks to explain the transnationalization of financial reporting by corporations. Specifically it considers how the status of International Financial Reporting Standards - constructed and issued by a private organization: the International Accounting Standards Board (IASB) – changed...