.... Financial control Higher education Financial management South America Accounting procedures Within government, financial modes of control have taken on increasing importance over the last two decades. This movement towards the financial has both drawn its sustenance from and extended the ideas...

... the theoretical constructs of the negotiated order perspective but also a case (Volta River Authority) illustration of how the perspective could help in appreciating accounting practice within organisations and society. © MCB UP Limited 2001 Public sector accounting Financial control Since...

... and socialized responsibilities); fourth, the paper concludes with a discussion of the complexities of using budgetary mechanisms to attribute responsibility in the social services context. © MCB UP Limited 1998 Budgeting Financial control Financial reporting Harmon and Mayer (1986) define...

...Edward Olowo‐Okere; Cyril Tomkins A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution. This paper examines the validity of Dean’s model of evolution and argues that the model...

....There is no interaction between culture and budgetary participation affecting managerial performance. Financial control Interaction National cultures Participation Performance measurement Task analysis Prior research suggests that superiors’ evaluative styles have significant effects on subordinates...

... as ideas about consumerism and citizen participation took hold. Accountability to service users became accepted, albeit briefly. The growth of systems of financial control and cash limiting of public sector services have led to demands for greater accountability to central government. Considers the growth...

...Allan Cochrane In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider...

... that the role of accounting is contingent on its socio‐economic context. © MCB UP Limited 1989 Accounting Algeria Construction industry Financial control Socialism ...