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This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs).

It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data.

The principal research findings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to influence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ officials to use important accounting practices such as budgeting, financial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual officials.

The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.

The paper identifies the importance of manipulating legitimacy in understanding accounting practices in local government.

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

Our examination of accounting and violence aims to reinvigorate what it means to provide accountability and visibility given that knowledge and values are socially constructed. The authors follow the legacy of critical accounting research in this essay, using counter accounts, shadow accounting, and narratives to uncover the discipline’s relationship to violence, women, and migrants.

This chapter examines the determinants of accountability practices disclosure on the websites of Malaysian local authorities, from the institutional isomorphism perspective.

A content analysis was employed to examine the websites of all local authorities in Malaysia. A modified accountability disclosure index was used to examine the extent of accountability practices disclosure on websites. Multiple regression analysis was conducted to examine the significant impact of institutional factors on the accountability practices disclosure.

The results suggest that, on average, Malaysian local authorities have disclosed 42 items (or 42%) of the accountability practices disclosure on the websites. The implementation of innovation activities, political competition and press visibility has statistically influenced the extent of accountability practices disclosure of Malaysian local authorities on the websites on the premise of coercive isomorphism.

This chapter highlights the institutional factors that influence the extent of online accountability practices disclosure of local authorities in developing countries. The findings therefore enable local authorities to explore the best possible approaches to effectively discharge accountability and to promote greater transparency through the dissemination of information on the website.

This chapter contributes to the public sector accounting literature by introducing new institutional factors that influence the disclosure practice of local authorities in Malaysia i.e. the establishment of the Integrity Unit and implementation of innovation activities under the public sector reform agenda.

In the present paper we explore the long-term influence of childhood neglect on violent behavior in the transition to adulthood. In particular, we test whether neglect is spuriously related to violence due to their common association with academic achievement, physical abuse, and general offending. We then ask whether neglect has an indirect effect on violence through its impact on parental attachment, alcohol use, emotional negativity, academic achievement, or staying in school.

We use two waves of data from the National Longitudinal Survey of Adolescent Health (Add Health) and employ both regression models and INDIRECT, a syntax file that allows for the testing of indirect effects using SPSS (Preacher & Hayes, 2008).

We find that the long-term association between childhood neglect and violence in the transition to adulthood is robust in models controlling for GPA, physical abuse, and other forms of offending. Neglect did not have an indirect effect on violence through attachment, negative emotionality, or academic achievement but did have indirect effects on violence through its association with staying in school and with alcohol use.

This set of analyses was exploratory in nature. Further research on neglect should be undertaken, using finely tuned measures and research questions. In addition, our findings imply that the association between neglect and later violent behavior may be intertwined with certain dynamics of physical abuse and alcohol use, which should be further studied.