Abstract Municipalities and provinces in the Netherlands, denoted here as local government, have introduced many major accounting changes and changes in other management control aspects since 1985. However, various change initiatives and new instruments were dropped after a short while, were...

Purpose – The purpose of this paper is to present and analyze the opinions of a number of editors of accounting journals on the value they attach to the practical relevance of management accounting research and the potential role of qualitative methods in conducting this type of research....

This paper considers the value that aldermen in Dutch municipalities, who are elected politicians, attach to quantitative output information. The paper especially focuses on the way in which aldermen evaluate the performances of their professional top managers. In the paper the Hopwood...