future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the … accounting and accountability in their wider contexts. Findings – A framework is proposed comprising levels and spheres of … accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non-accounting …

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …