Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings, namely, foundation trusts (FTs) and local authorities (LAs). Design/methodology/approach The paper is...

Purpose ? The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical...

Purpose – The aim of this paper is to examine the process of change in an Australian not‐for‐profit organization, from a cash‐based to an accrual‐based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the...

Purpose The purpose of this paper is to explore the interaction between multinational enterprises (MNEs) and public governance institutions in regions of limited statehood by focusing on three areas of inquiry: first, the impact of MNEs in these environments; second, the mechanisms and levels...