Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration Theory allows the authors...

Successive Irish government policies followed a neoliberal approach and domestic waste services have been transformed to such an extent that in early 2021, one company was valued at over €1 billion. The last three decades has seen domestic waste services in the Ireland evolve from a public...

Purpose: This paper examines how accounting concepts were utilised in domestic waste collection services in Ireland over the past two decades or so. In comparison to other former “free” services in the Irish context, the prevalence of accounting concepts has been greater and delivered a...

Successive Irish government policies followed a neoliberal approach and domestic waste services have been transformed to such an extent that in early 2021, one company was valued at over €1 billion. The last three decades has seen domestic waste services in the Ireland evolve from a public...

Purpose This paper aims to explore why a country with significant under-investment in water infrastructure has not successfully imposed domestic water charges. Drawing on an economization lens, it examines how an economy emerged in the imposition of water charges but was subsequently hidden due...

Audit firms face a constant conflict between the business of auditing and the profession of auditing, which is manifested at audit senior level in the pressure to perform quality work within specified time limits. Prior quantitative studies have reported high levels of quality‐threatening...

Purpose – The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence mechanism for coping with time budget pressure. Design/methodology/approach – Big Four audit partners...

Purpose: The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations. Design/methodology/approach: A qualitative design draws upon...