Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city. Findings – There is a major preoccupation with the...

An overview of recent research in finance, financial accounting and accountability, internal accounting and management information systems and audit in the public sector. To date, most such research activity has focused on financial accounting and accountability. Nevertheless, there are still...

Purpose –This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach - After having identified three...

Purpose – The purpose of this paper is to investigate the impact of accounting on clinical practices. Design/methodology/approach – This paper reviews existing studies of clinical budgeting; analyses publicly available data on cost‐effectiveness recommendations for the NHS; analyses...

Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach – After having identified...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...