...Laurence Ferry; Henry Midgley Purpose This study examines the approach taken by the Thatcher government and its allies to the creation in 1984 of the UK's Supreme Audit Institution, the National Audit Office (NAO). It links this approach to negative liberty that contrasts to an alternative view...

...Xia Shu; Stewart Smyth; Jim Haslam Purpose The authors explore the under-researched area of post-decision evaluation in PPPs (public–private partnerships), focusing upon how and whether Post-decision Project Evaluation (PdPE) is considered and provided for in United Kingdom (UK) public...

...Laurence Ferry; Henry Midgley Purpose The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit...

...Thomas Ahrens; Laurence Ferry Purpose This paper considers the accounting and accountability practices of the UK government’s response to COVID-19 for England, focussing on the first wave of the pandemic in 2020. Design/methodology/approach Based on a close reading of the news media...

... whether the explanations for biodiversity conservation used by UK local councils are line with shallow, intermediate or deep philosophies. Design/methodology/approach This study used content analysis to examine the disclosures on biodiversity’s importance in the biodiversity action plans published...

...Collins G. Ntim; Teerooven Soobaroyen; Martin J. Broad Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following...