... recurring phases and associated micro-processes. By integrating different phases into a unique process, the study provides valuable insights for academics and practitioners on implementing the DA framework, fostering inclusivity, transparency and mutual learning among stakeholders. Corresponding...

... 03 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only SMEs Transparency Management control systems Employee buy-in HR controls Systematic communication routines Management control systems (MCS), defined as formal information...

...Prof. John Burns, Prof. Bill Nixon; Irvine Lapsley; Ana-María Ríos Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite...

...Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini; Lucia Biondi; Irvine Lapsley Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government...