Purpose – The purpose of this paper is to examine whether the use of commercial‐in‐confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda. Design/methodology/approach – A case study is...

Purpose – The purpose of this paper is to examine whether the use of commercial-in-confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda. Design/methodology/approach – A case study is...