Purpose–Budgeting is central in public organizations. From a research viewpoint, it is an
extremely multifaceted and potentially rich field to investigate and develop. The changing …

This work provides an analysis of published historical research on accounting and
accountability in local government (LG) and in public organizations that have links to LG …

Originally published in 1993. Organizations have become larger, more professionalized,
more differentiated, and wealthier. At the same time, they are often subject to large-scale …

Purpose–The purpose of this paper is to revisit the special issue of Accounting, Auditing &
Accountability Journal published in 1996 on the theme “Accounting history into the twenty …

This paper presents a challenge to public sector managers, policy-makers and interested
academics. Drawing on the findings of previous international comparative studies of new …

Purpose–This paper seeks to review the accounting history content of Accounting, Auditing
& Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research …

In this review essay two recent books by March and March & Olsen are examined with a
view to their relevance for accounting researchers. The most interesting of these books …

This paper focuses on the way in which accounting is becoming institutionalized. A
comparative and historical study of municipal accounting in Sweden and Norway is …

In a recent book of ours (Olson, Guthrie and Humphrey, 1988) the prime motivations for
undertaking our project was the desire to learn more about the state of development of new …

This study analyses the accounting change that occurred as a consequence of the
amalgamation of the municipalities of Milan and Corpi Santi in the years 1873–1876 and …