Purpose The purpose of this paper is to provide an evaluation of public sector research in
the 1998–2018 period. Design/methodology/approach The paper uses the extant literature …

Purpose–This paper aims to discuss how Bruno Latour's version of actor‐network theory has
influenced accounting research. It also seeks to show that Latour's writings contain …

Purpose–The purpose of this paper is to distinguish two roles of theories, domain theory and
method theory, and examine their relationships in management accounting research. Are …

The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

The value of qualitative empirical research in the management and accounting disciplines
lies in its “conceptual framing” of organizational actions, events, processes, and structures …

This research is concerned with the diffusion of management accounting innovations viewed
as a process of actor-network building and translation. The aim is to better understand the …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

This paper explores the use of theory in public sector accounting research. The aim of this
paper is to offer a critical review of the various approaches adopted and a way forward for …

Purpose–The importance of networks in effecting the outcomes of change processes is well‐
established in the literature. Whilst extant literature focuses predominantly on the structural …

The sociological strand of auditing research has pointed to some difficulties of the American
Accounting Association's (AAA)(and mainstream) definition asserting that auditing is about …