...Siasa Issa Mzenzi Purpose This paper investigates the relationship between accounting and accountability practices in Muslim secondary schools in Tanzania using Bourdieusian perspective. The purpose of this paper is to address this issue. Design/methodology/approach In-depth interviews were...

...Bill Lee Purpose Accounting and regulators are an integral part of new public management (NPM) across public sectors. This article aims to look at one of their potential drawbacks by investigating how a policy was deemed as a failure by regulators because of its limited financial controls...

.../approach The research is based on fieldwork performed as a mobile ethnography of translations of everyday healthcare work at a Swedish healthcare institution in which an analysis of the significance of contemporary accounting practices for disciplining action and thought was carried out. Findings...

...Mussa J. Assad; Andrew R. Goddard Purpose This paper seeks to investigate the influence of stakeholders on accountability relationships and the development of accounting practices and processes within two Tanzanian non‐governmental organisations (NGOs). Design/methodology/approach Stakeholder...

... be the interaction of both internal and external contexts within which they operate. Practical implications The paper adds to the existing public sector management and accounting literatures by suggesting that the construction and reporting process of performance measurement are crucial and relevant in today's...

...Howard Mellett; Jan Williams In the UK, the Government is keen to introduce private sector procedures into the public sector. The latest stage of this process has been to suggest the adoption of accruals accounting by those parts of the public sector where it is not already operated. This approach...