... of middle range theory and an accountability perspective to justify the form and normative perspective which shapes the skeletal model to follow. Formulated in part from an analysis of the health management and public sector accounting literatures, the model is now empirically supported from the preferences...

...David Mayston Examines the recent changes made to the public sector in the UK in the context of relevant economic models, including the principal‐agent model, public goods theory and the median voter model. Considers a number of possible justifications for the changes, including the emulation...

...Tad Miller Casual observation indicates that partners in accounting firms occasionally select actions which expose their firms to great risk. A model illustrates conditions when a partner may have incentive to associate with a client whose expected value to the accounting firm is negative...

...Joel Amernic; Russell Craig Analyses the role of accounting data in collective bargaining in not‐for‐profit organizations in four Canadian cases. Develops a model upon the constructs of “employer equivocality” and“union heterogeneity” to provide useful insights. Where employer equivocality is low...

...Ahmed Belkaoui; Philip G. Karpik The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social...