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Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined...
Purpose – This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner‐driver truck operators. Design/methodology/approach – Fictional prose. Findings – Finds that questions about corporate...
Purpose – This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard. Design/methodology/approach – Previous research has explored the use of rhetorical strategies in accounting standards to...
Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...
Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid‐twentieth century. Design/methodology/approach – The study...
Purpose – The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire ; to offer a study of the communication of accountability by an NGO through the first...
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