Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these...

The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have been considerable disagreements...

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...

Engages with the call for more case study research and provides an example of a methodology informed by a Habermasian approach. Seeks to clarify the methodology and the methods adopted and provides an example of “middle range” thinking (Laughlin, 1995). Extends the insights provided by...