The implementation of management accounting change constitutes much more than the selection of what may be perceived as being 'optimal' accounting systems and techniques, followed by a 'technical' process of implementation. Selecting and implementing the 'right' accounting systems and techniques...

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a...

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a...

"This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the...