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The purpose of this paper is to explore how internal auditors’ (IAs) roles have changed because of the diffusion of neoliberal ideologies in the Ukrainian public sector.

A qualitative methodological approach was applied. Data were collected from 29 semi-structured interviews with public sector auditors in Ukraine’s central government; secondary data analysis was also performed.

IAs’ role in Ukraine’s central government has changed significantly, with reforms attempting to move to performance auditing. Consequently, Ukrainian central government IAs appeared in the multi-expectation situation, due to the division of the role senders into two different areas. On one hand, IAs are expected to perform new roles set by the Ministry of Finance of Ukraine, while their traditional role as “watchdogs” is still expected by managers (heads of institutions). Diverging expectations resulted in the role conflict that impedes the change in IAs’ role and performance auditing introduction in the Ukrainian central government. Moreover, we identify factors that motivate IAs to prioritise managers’ expectations, while trying to cope with the existing role conflict in Ukraine’s central government.

This study makes a threefold contribution by enriching the understanding of auditors’ roles, role conflicts that public sector auditors may experience and factors that influence how auditors cope with such conflicts, through the lenses of role theory; exploring the change in roles with the emergence of performance auditing; and shedding light on public sector auditing in the less explored context of a post-Soviet country.

This study aims to uncover managerial representations of achieving competitive advantage in architectural practices operating within the United Kingdom (UK).

A sequential qualitative methodology is applied, underpinned by nine managerial interviews in five architectural practices, which are analysed using computer-assisted qualitative data analysis software.

In all, 108 representations are identified, with highly rated concepts including reputation, client satisfaction, fees and staff resources discussed in detail. The need for architectural practices to develop a competitive advantage within their sector is increasingly apparent, particularly during times of market turbulence. A total of 20 themes identified are clustered into four main groups focused on People (including Calibre of Staff, Attract Graduates; Qualified Staff); Product (including Emphasis on design, Specialisation, Competitive Fees): Process (including Low Overheads, Office Efficiency) and Potential (Reputation, Ability to Undertake Large Projects, Repeat clients, Ability to expand, Parent Company, Market Understanding and New Offices).

Despite numerous studies conducted on this subject, there has been no research to date documenting managerial representation on achieving competitive advantage in the context of architectural practices in the UK. This paper closes this gap in knowledge by contributing to underlying research on competitive advantage, focusing on the managerial representations within UK architectural practices.