Journal of Accounting & Organizational Change: Volume 4 Issue 3

Special issue on public sector reform and accounting change: guest editorial note

Howard Mellett, Christine Ryan

The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their…

Assessing English hospitals: contradiction and conflict

Dila Agrizzi

This paper aims to examine the micro effects of performance measures introduced in England to control hospitals, following the changing context in the policy directing the…

New organizational forms and accounting innovations: The specifier/provider model in the Australian public sector

Jodie Moll, Zahirul Hoque

The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government…

Distance and coupling: analyzing the pressures of accounting change in a city

Antti Rautiainen

The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.

Financial accounting regulations and organizational change: a Habermasian perspective

Mostafa Kamal Hassan

This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic…

A longitudinal study of the adoption of an activity‐based planning system in the Crown Prosecution Service of England and Wales, United Kingdom

Lana Yan Jun Liu, Falconer Mitchell, John Robinson

The purpose of this paper is to explore the adoption of a time‐based activity‐based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service…

Costing, funding and budgetary control in UK hospitals: A historical reflection

Neil Robson

The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting…

Outstanding Paper Award

Special issue on interventionist research