In the wake of imperial expansion, the migration of British accounting professionals to both settler and non-settler colonies in the late nineteenth and early twentieth centuries bequeathed an enduring legacy for the professionalisation process in these countries. This study sets out to trace...

Purpose: The aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome. Design/methodology/approach:...