Reviews some recent contributions to “alternative” accounting research in relation to the changes which have taken place in the public sector, and which have altered the structure of the sector. An important task for the authors therefore has been to define what they view as comprising the...

Looks at the papers presented at the APIRA Conference in the public sector accounting area. There were some international comparative studies. The conference highlighted the need to understand different cultural contexts; the widening of the idea of public sector to the not for profit sectors...