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This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal...
This paper presents an in‐depth study of the processes of constructing a new strategy in a large Danish government‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation is used. The paper provides a story of a...
The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The...
Addresses the Accounting, Auditing & Accountability Journal 's actions and issues of concern to the accounting academic community and describes some interdisplinary perspectives on accounting, auditing and accountability (IPAAA). Concludes that the IPAAA movement has clearly arrived in the...
Recently public interest in the police service in Australia has emanated from extensive media coverage and from rising public accountability expectations. In light of this, the current paper explores how far the accounting, accountability and performance management systems within “new public...
The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago. Second, the paper provides an assessment of the relative comprehensiveness of IC among the ROs examined and offers tentative...
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