The relationship between organisational culture and financial control systems (FCSs) is one of increasing interest (Dent 1987, Bourn and Ezzamel 1987, Ferguson and Lapsley 1988, Birnberg and Snodgrass 1988, Broadbent 1992, Harrison 1992). Many of these studies have looked at the interaction...

This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs but...

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified and the relationship between the two phenomena...

The core of this proposal is to study the relationship between accounting, governance structures and accountability in local government. Prior research in private and public sector organisations suggests the interrelationship is complex. This complexity has been increased over the past few years...

This paper reports in-depth case studies of financial management and accounting practices in two Islamic religious, public service organisations in Malaysia, using a grounded theory methodology. There are two main purposes of the paper. The first is to provide an example of how a grounded theory...