Public Sector to Public Services: 20 years of ‘Contextual’ Accounting Research

Abernethy, M. A. (1996), "Physicians and resource management: The role of accounting and non-accounting controls", Financial Accountability & Management, Vol. 12, No. 2, pp. 141-156.

Aiken, M. and McCrae, M. (1992), "Full cost pricing and public sector reporting: Alleviating undisclosed short-run measurement biases of 'user to pay' policies", Financial Accountability & Management, Vol. 8, No. 1, pp. 13-34.

Angluin, D. and Scapens, R. W. (2000), "Transparency, accounting knowledge and perceived fairness in UK universities’ resource allocation: Results from a survey of accounting and finance", The British Accounting Review, Vol. 32, No. 1, pp. 1-42.

Arai, K. (2006), "Reforming hospital costing practices in Japan: An implementation study", Financial Accountability & Management, Vol. 22, No. 4, pp. 425-451.

Arnold, P. J. and Cooper, C. (1999), "A tale of two classes: The privatisation of Medway Ports", Critical Perspectives on Accounting, Vol. 10, No. 2, pp. 127-152.

Ball, A. (2004), "A sustainability accounting project for the UK local government sector?: Testing the social theory mapping process and locating a frame of reference”, Critical Perspectives on Accounting, Vol. 15, No. 8, pp. 1009-1035.

Ball, A. (2005), "Environmental accounting and change in UK local government”, Accounting, Auditing & Accountability Journal, Vol. 18, No. 3, pp. 346-373.

Ballantine, J., Brignall, S. and Modell, S. (1998), "Performance measurement and management in public health services: A comparison of U.K. and Swedish practice”, Management Accounting Research, Vol. 9, No. 1, pp. 71-94.

Barton, A. (2000), "Accounting for public heritage facilities – Assets or liabilities of the government?" Accounting, Auditing & Accountability Journal, Vol. 13, No. 2, pp. 219-236.

Barton, A. (2005), "The conceptual arguments concerning accounting for public heritage assets: a note”, Accounting, Auditing & Accountability Journal, Vol. 18, No. 3, pp. 434-440.

Barton, A. (2006), "Public sector accountability and commercial-in-confidence outsourcing contracts”, Accounting, Auditing & Accountability Journal, Vol. 19, No. 2, pp. 256-271.

Bellamy, S. and Kluvers, R. (1995), "Program budgeting in Australian local government: A study of implementation and outcomes”, Financial Accountability & Management, Vol. 11, No. 1, 39-56.

Boden, R., Gummett, P., Cox, D. and Barker, K. (1998), "Men in white coats … men in grey suits: New public management and the funding of science and technology services to the UK Government”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 3, pp. 267-291.

Bourmistrov, A. L. and Mellemvik, F. (1999), "Russian local governmental reforms: Autonomy for accounting development?" European Accounting Review, Vol. 8, No. 4, pp. 675-700.

Bowerman, M. (1994), "The National Audit Office and the Audit Commission: Co-Operation in areas where their VFM responsibilities interface”, Financial Accountability & Management, Vol. 10, No. 1, pp. 47-63.

Bowerman, M. (1995), "Auditing performance indicators: The role of the Audit Commission in the citizen's charter initiative”, Financial Accountability & Management, Vol. 11, No. 2, pp. 171-183.

Bowerman, M., Ball, A. and Francis, G. (2001), "Benchmarking as a tool for the modernisation of local government”, Financial Accountability & Management, Vol. 17, No. 4, pp. 321-329.

Broadbent, J. and J. Guthrie (1992), "Changes in the public sector: A review of recent “alternative” accounting research”, Accounting, Auditing & Accountability Journal, Vol. 5, No. 2, pp. 3-31.

Broadbent, J. and Laughlin, R (2007), “Performance management systems: A conceptual model and analysis of the development and intensification of 'New Public Management' in the UK”, paper presented at the Fifth Asia Pacific Interdisciplinary Perspectives on Accounting, 8-10 July, Auckland, New Zealand.

Broadbent, J. and Laughlin, R. (1999), "The Private Finance Initiative: Clarification of a future research agenda”, Financial Accountability & Management, Vol. 15, No. 2, pp. 95-114.

Broadbent, J. and Laughlin, R. (2002), "Accounting choices: Technical and political trade-offs and the UK’s private finance initiative”, Accounting, Auditing & Accountability Journal, Vol. 15, No. 5, pp. 622-654.

Broadbent, J. and Laughlin, R. (2003a), "Control and legitimation in government accountability processes: The private finance initiative in the UK”, Critical Perspectives on Accounting, Vol. 14, Nos 1-2, pp. 23-48.

Broadbent, J. and Laughlin, R. (2003b), "Public private partnerships: An introduction”, Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 332-341.

Broadbent, J. and Laughlin, R. (2005), "The role of PFI in the UK Government's modernisation agenda”, Financial Accountability & Management, Vol. 21, No. 1, 75-97.

.Broadbent, J., Gill, J. and Laughlin, R. (2003), "Evaluating the Private Finance Initiative in the National Health Service in the UK”, Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 422-445.

Broadbent, J., Jacobs, K. and Laughlin, R. (1999), "Comparing schools in the U.K. and New Zealand: Individualizing and socializing accountabilities and some implications for management control”, Management Accounting Research, Vol. 10, No. 4, pp. 339-361.

Broadbent, J., Jacobs, K. and Laughlin, R. (2001), "Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK”, Accounting, Auditing & Accountability Journal, Vol. 14, No. 5, pp. 565-586.

Brorstrom, B. (1998) “Accrual accounting politics and politicians”, Financial accountability & management, Vol. 14, No. 4, pp. 319-333.

Burritt, R. L. and Welch, S. (1997), "Accountability for environmental performance of the Australian Commonwealth public sector”, Accounting, Auditing & Accountability Journal, Vol. 10, No. 4, pp. 532-561.

Cabinet Office (1999), Modernising Govenrment, The Stationary Office, London.

Cameron, J. and Guthrie, J. (1993), "External annual reporting by an Australian university: Changing patterns”, Financial Accountability & Management, Vol. 9, No. 1, pp.1-15.

Carlin, T. M. (2003), "Unravelling the capital charging riddle – Some empirical evidence from Victoria”, Financial Accountability & Management, Vol. 19, No. 1, 73-92.

Carlin, T. M. (2006), "Victoria's accrual output based budgeting system – Delivering as promised? Some empirical evidence”, Financial Accountability & Management, Vol. 22, No. 1, pp. 1-19.

Carnegie, G. D. and West, B.P. (2005), "Making accounting accountable in the public sector”, Critical Perspectives on Accounting, Vol. 16, No. 7, pp. 905-928.

Carnegie, G. D. and Wolnizer, P. W. (1996), "Enabling accountability in museums”, Accounting, Auditing & Accountability Journal, Vol. 9, No. 5, pp. 84-99.

Catasús, B. and Grönlund, A. (2005), "More peace for less money: Measurement and accountability in the Swedish Armed Forces”, Financial Accountability & Management, Vol. 21, No. 4, pp. 467-484.

Christiaens, J. (2004), "Capital assets in governmental accounting reforms: Comparing Flemish technical issues with international standards”, European Accounting Review, Vol. 13, No. 4, pp. 743-770.

Chua, W. F. and Preston, A. (1994), "Worrying about accounting in health care”, Accounting, Auditing & Accountability Journal, Vol. 7, No. 3, pp. 4-17.

Cole, B. and Cooper, C. (2006), "Deskilling in the 21st century: The case of rail privatisation”, Critical Perspectives on Accounting, Vol. 17, No. 5, pp. 601-625.

Collier, P. M. (2005), "Governance and the quasi-public organization: A case study of social housing”, Critical Perspectives on Accounting, Vol. 16, No. 7, pp. 929-949.

Connolly, C. and Hyndman, N. (2006), "The actual implementation of accruals accounting: Caveats from a case within the UK public sector”, Accounting, Auditing & Accountability Journal, Vol. 19, No. 2, pp. 272-290.

Coombs, H. M. and Edwards, J. R. (1992), "Capital accounting in municipal corporations 1884-1914: Theory and practice”, Financial Accountability & Management, Vol. 8, No. 3, pp. 181-201.

Coy, D., Fischer, M. and Gordon, T. (2001), "Public accountability: A new paradigm for college and university annual reports”, Critical Perspectives on Accounting, Vol. 12, No. 1, pp. 1-31.

Craig, R. and Amernic, J. (2006), "The mobilization of accounting in preening for privatization”, Accounting, Auditing & Accountability Journal, Vol. 19, No. 1, pp. 82-95.

Craven, B. M. and Stewart, G. T. (1995), "Corporate governance, financial reporting, and the cost of containing the AIDS threat in Scotland”, Financial Accountability & Management, Vol. 11, No. 3, pp. 223-240.

Crompton, G. and Jupe, R. (2003), ""Such a silly scheme": The privatisation of Britain's railways 1992-2002”, Critical Perspectives on Accounting, Vol. 14, No. 6, pp. 617-645.

Dillard, J. F. and Smith, H. L. (1999), "The effect of the prospective payment system on rural health care”, Accounting Forum, Vol. 23, No. 4, pp. 327-358.

Doolin, B. (1999), "Casemix management in a New Zealand hospital: Rationalisation and resistance”, Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 397-417.

Dunleavy, P. and Hood, C. (1994), "From old public administration to new public management”, Public Money and Management, Vol. 14, No. 3, pp. 9-16.

Edwards, P. and Shaoul, J. (2003), "Partnerships: For better, for worse?" Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 397-421.

Ellwood, S. (1996), "Pricing services in the UK National Health Service”, Financial Accountability & Management, Vol. 12, No. 4, pp. 281-301.

English, L. (2003), "Emasculating public accountability in the name of competition: Transformation of state audit in Victoria”, Critical Perspectives on Accounting, Vol. 14, Nos 1-2, pp. 51-76.

English, L. (2007), “Performance audit of Australian public private partnerships: Legitimizing government policies or providing independent oversight?” Financial Accountability & Management, Vol. 23, No. 3, pp. 313-36.

English, L. M. and Guthrie, J. (2003), "Driving privately financed projects in Australia: What makes them tick?" Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 493-511.

Ezzamel, M., Hyndman, N., Johnson, A. Lapsley, I. and Pallot, J. (2005), "Conflict and rationality: Accounting in Northern Ireland's devolved assembly”, Financial Accountability & Management, Vol. 21, No. 1, 33-55.

Ezzamel, M. and Willmott, H. (1993), "Corporate governance and financial accountability: Recent reforms in the UK public sector”, Accounting, Auditing & Accountability Journal, Vol. 6, No. 3, pp. 109-132.

Fowles, A. J. (1993), "Changing notions of accountability: A social policy view”, Accounting, Auditing & Accountability Journal, Vol. 6, No. 3, pp. 97-108.

FRC (2003), The Combined Code on Corporate Governance, Financial Reporting Council, London.

Froud, J. (2003), "The Private Finance Initiative: Risk, uncertainty and the state”, Accounting, Organizations & Society, Vol. 28, No. 6, pp. 567-589.

Froud, J., Haslam, C., Johal, S., Shaoul, J. and Williams, K. (1998), "Persuasion without numbers?: Public policy and the justification of capital charging in NHS trust hospitals”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 1, 99-125.

Froud, J. and Shaoul, J. (2001), "Appraising and evaluating PFI for NHS hospitals”, Financial Accountability & Management, Vol. 17, No. 3, pp. 247-270.

Funnell, W. (1998), "Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing 1978-84”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 4, pp. 436-458.

Funnell, W. (2006), "National efficiency, military accounting and the business of war”, Critical Perspectives on Accounting, Vol. 17, No. 6, pp. 719-751.

García-Meca, E., Parra, I., Martínez Conesa, I. and Larrán Jorge, M. (2005), "The explanatory factors of intellectual capital disclosure to financial analysts”, European Accounting Review, Vol. 14, No. 1, pp. 63-94.

Gendron, Y., Cooper, D. J. and Townely, B. (2001), "In the name of accountability - State auditing, independence and new public management”, Accounting, Auditing & Accountability Journal, Vol. 14, No. 3, pp. 278-310.

Giddens, A. (1998), The Third Way: The Renewal of Social Democracy, Polity Press, Cambridge.

Gill-McLure, W., Ironside, M. and Seifert, R. (2003), "The consequences for the management of conflict of the reform of English local government finance and structure”, Critical Perspectives on Accounting, Vol. 14, No. 3, pp. 255-272.

Goddard, A. (2005), "Accounting and NPM in UK Local Government – Contributions towards governance and accountability”, Financial Accountability & Management, Vol. 21, No. 2, pp. 191-218.

Goddard, A. and Powell, J. (1994), "Accountability and accounting: Using naturalistic methodology to enhance organizational control – A case study”, Accounting, Auditing & Accountability Journal, Vol. 7, No. 2, pp. 50-69.

Gray, A. and Jenkins, B. (1993), "Codes of accountability in the new public sector”, Accounting, Auditing & Accountability Journal, Vol. 6, No. 3, pp. 52-67.

Groot, T. (1999), "Budgetary reforms in the non-profit sector: A comparative analysis of experiences in health care”, Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 353-376.

Guthrie, J. (1993), "Australian public business enterprises: Analysis of changing accounting, auditing and accountability regimes”, Financial Accountability & Management, Vol. 9, No. 2, pp. 101-114.

Guthrie, J. (1998), "Application of accrual accounting in the Australian public sector -Rhetoric or reality?" Financial Accountability & Management, Vol. 14, No. 1, pp. 1-19.

Guthrie, J. and Neumann, R. (2007), "Economic and non-financial performance indicators in universities: The case of the Australian university system and the establishment of a performance driven university system", Public Management Review, Vol. 9, No. 2, pp. 231-252.

Guthrie, J., Humphrey, C., Olson, O. and Jones, L. (eds) (2005), International Public Financial Management Reform: Progress, Contradictions and Challenges, InformationAge Press, USA.

Guthrie, J., Humphrey. C. and Olson, O. (1999), "Debating developments in new public financial management: The limits of global theorising" Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 209-228.

Habersam, M. and Piber, M. (2003), "Exploring intellectual capital in hospitals: Two qualitative case studies in Italy and Austria”, European Accounting Review, Vol. 12, No. 4, pp. 753-779.

Heald, D. (2003), "Value for money tests and accounting treatment in PFI schemes”, Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 342-371.

Heald, D. (2005), "The implementation of resource accounting in UK central government”, Financial Accountability & Management, Vol. 21, No. 2, pp. 163-189.

Heald, D. and Dowdall, A. (1999), "Capital charging as a VFM tool in public services”, Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 229-247.

Heald, D. and Geaughan, N. (1994), "Formula funding of UK higher education: Rationales, design and probable consequences”, Financial Accountability & Management, Vol. 10, No. 4, pp. 267-289.

Heald, D. and D. A. Scott (1995), "Charging for capital in the National Health Service in Scotland”, Financial Accountability & Management, Vol. 11, No. 1, 57-74.

Heald, D. and Scott, D. A. (1996), "Assessing capital charging in the National Health Service”, Financial Accountability & Management, Vol. 12, No. 3, pp. 225-244.

HMSO (1998), Comprehensive Spending Review. Modern Public Services for Britain: Investing in Reform, HMSO, London.

Hodges, R. and Mellett, H. (1999), "Accounting for the Private Finance Initiative in the United Kingdom National Health Service”, Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 275-290.

Hodges, R. and Wright, M. (1995), "Audit and accountability in the privatisation process: The role of the National Audit Office”, Financial Accountability & Management, pp. 11, No. 2, pp. 153-170.

Hood, C. (1995), "The 'new public management' in the 1980s: Variations on a theme”, Accounting, Organizations & Society, Vol. 20, Nos 2-3, pp. 93-109.

Hood, C. (2007), "Public service management by numbers: Why does it vary? Where has it come from? What are the gaps and puzzles”, Public Money and Management, Vol. 27, No. 2, pp. 95-102.

Hoque, Z., Arends, S. and Alexander, R. (2004), "Policing the police service: A case study of the rise of “new public management” within an Australian police service”, Accounting, Auditing & Accountability Journal, Vol. 17, No. 1, 59-84.

Humphrey, C. (2005), "The questionable nature of "third hand" public sector accounting solutions: A case for change?" European Accounting Review, Vol. 14, No. 3, pp. 475-485.

Humphrey, C., Miller, P. and Scapens, R.W. (1993), "Accountability and accountable management in the UK Public Sector”, Accounting, Auditing & Accountability Journal, Vol. 6, No. 3, pp. 7-29.

Humphrey, C., Moizer, P. and Owen, D. (1995), "Questioning the value of the research selectivity process in British university accounting”, Accounting, Auditing & Accountability Journal, Vol. 8, No. 3, pp. 141-164.

Hutton, W. (2006), Deliberative Democracy and The Role of Public Managers, http://www.theworkfoundation.com/publicvalue/research/index.aspx, accessed 20 April 2007.

Hyndman, N. S. and Anderson, R. (1997), "A study of the use of targets in the planning documents of executive agencies”, Financial Accountability & Management, Vol. 13, No. 2, pp. 139-164.

Jacobs, K. (1995), "Budgets: A medium of organizational transformation”, Management Accounting Research, Vol. 6, No. 1, 59-75.

Jacobs, K. (1997), "The decentralisation debate and accounting controls in the New Zealand public sector”, Financial Accountability & Management, Vol. 13, No. 4, pp. 331-343.

Jacobs, K. (2000), "Evaluating accountability: Finding a place for the Treaty of Waitangi in the New Zealand public sector”, Accounting, Auditing & Accountability Journal, Vol. 13, No. 3, pp. 360-380.

Jacobs, K., Marcon, G. and Wit, D. (2004), "Cost and performance information for doctors: An international comparison”, Management Accounting Research, Vol. 15, No. 3, pp. 337-354.

Jaruga, A. and Nowak, W. A. (1995), "Governmental accounting in transition: The Polish experience”, Financial Accountability & Management, Vol. 11, No. 1, pp. 75-94.

Järvinen, J. (2006), "Institutional pressures for adopting new cost accounting systems in Finnish hospitals: Two longitudinal case studies”, Financial Accountability & Management, Vol. 22, No. 1, pp. 21-46.

Johnsen, Å., Meklin, P. Oulasvirta, L. and Vakkuri, J. (2001), "Performance auditing in local government: An exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway”, European Accounting Review, Vol. 10, No. 3, pp. 583-599.

Johnsen, Å., Meklin, P. Oulasvirta, L. and Vakkuri, J. (2004), "Governance structures and contracting out nunicipal auditing in Finland and Norway”, Financial Accountability & Management, Vol. 20, No. 4, pp. 445-477.

Johnson, L. A. (2006), "The effect of audit scope and auditor tenure on resource allocation decisions in local government audit engagements”, Accounting Forum, Vol. 30, No. 2, pp. 105-119.

Jones, C. S. (2002), "The attitudes of British National Health Service managers and clinicians towards the introduction of benchmarking”, Financial Accountability & Management, Vol. 18, No. 2, pp. 163-188.

Jones, L. R., Guthrie, J. and Steane, P. (eds) (2001a), New Public Management: Learning From International Public Management Reform (Vol. 1), InformationAge Press, Greenwich, CT.

Jones, L. R., Guthrie, J. and Steane, P. (eds) (2001b), New Public Management: Learning From International Public Management Reform, (Vol. 2), Greenwich, CT.

Jones, R. (2000), "National accounting, government budgeting and the accounting discipline”, Financial Accountability & Management, Vol. 16, No. 2, pp. 101-116.

Jupe, R. and Crompton, G. (2006), "'A deficient performance: The regulation of the train operating companies in Britain's privatised railway system”, Critical Perspectives on Accounting, Vol. 17, No. 8, pp. 1035-1065.

Kurunmäki, L. and Miller, P. (2006), "Modernising government: The calculating self, hybridisation and performance measurement”, Financial Accountability & Management, Vol. 22, No. 1, 87-106.

Langlands, A. (2004), The Good Governance Standard for Public Services, Office for Public Management and The Chartered Institute of Public Finance and Accountancy, London.

Lapsley, I. (1988), "Research in public sector accounting: An appraisal”, Accounting Auditing & Accountability Journal, Vol. 1, No. 1, 21-33.

Lapsley, I. (1992), "User needs and financial reporting - A comparative study of local authorities and the National Health Service”, Financial Accountability & Management, Vol. 8, No. 4, pp. 281-298.

Lapsley, I. (1993), "The accounting and organisational consequences of pivatisation and regulation”, Financial Accountability & Management, Vol. 9, No. 2, pp. 69-73.

Lapsley, I. (1996), "Health care reforms: Solutions or problems?" Financial Accountability & Management, Vol. 12, No. 2, pp. 83-87.

Lapsley, I. (2001), "The changing public sector: From transition to transformation”, European Accounting Review, Vol. 10, No. 3, pp. 501-504.

Lapsley, I. and Pong, C. K. M. (2001), "Modernization versus problematization: Value-for-money audit in public services”, European Accounting Review, Vol. 9, No. 4, pp. 541-567.

Laughlin, R., Broadbent, J. and Shearn, D. (1992), "Recent financial and accountability changes in general practice: An unhealthy intrusion into medical autonomy?" Financial Accountability & Management, Vol. 8, No. 2, pp. 129-148.

Laughlin, R., Broadbent, J. Shearn, D. and Willig-Atherton, H. (1994), "Absorbing LMS: The coping mechanism of a small group”, Accounting, Auditing & Accountability Journal, Vol. 7, No. 1, pp. 59-85.

Lawrence, S., Alam, M., Northcott, D. and Lowe. T. (1997), "Accounting systems and systems of accountability in the New Zealand health sector”, Accounting, Auditing & Accountability Journalm, Vol. 10, No. 5, pp. 665-683.

Leeuw, F. L. (1996), "Performance auditing, new public management and performance improvement: Questions and answers”, Accounting, Auditing & Accountability Journal, Vol. 9, No. 2, pp. 92-102.

Levaggi, R. (1995), "Accountability and the international market”, Financial Accountability & Management, Vol. 11, No. 4, pp. 283-296.

Llewellyn, S. (1993), "Linking costs with quality in health and social care: New challenges for management accounting”, Financial Accountability & Management, Vol. 9, No. 3, pp. 177-194.

Llewellyn, S. (1997), "Purchasing power and polarized professionalism in British medicine”, Accounting, Auditing & Accountability Journal, Vol. 10, No. 1, pp. 31-59.

Llewellyn, S. (1998), "Pushing budgets down the line: Ascribing financial responsibility in the UK social services”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 3, pp. 292-308.

Llewellyn, S. and Grant, J. (1996), "The impact of fundholding on primary health care: Accountants from Scottish GPs”, Financial Accountability & Management, Vol. 12, No. 2, pp. 125-140.

Llewellyn, S. and Northcott, D. (2005), "The average hospital”, Accounting, Organizations & Society, Vol. 30, No. 6, pp. 555-583.

Lowe, A. (2000), "The construction of a network at Health Waikato: The “towards clinical budgeting” project”, Accounting, Auditing & Accountability Journal, Vol. 13, No. 1, pp. 84-114.

Lowe, A. (2001), "Action at a distance: Accounting inscriptions and the reporting of episodes of clinical care”, Accounting Forum, Vol. 25, No. 1, pp. 31-55.

Luder, K. (1993), "Governmental accounting in Germany: State and need for reform”, Financial Accountability & Management, Vol. 9, No. 4, pp. 225-234.

Luder, K. (2000), "National accounting, governmental accounting and cross-country comparisons of government”, Financial Accountability & Management, Vol. 16, No. 2, pp. 117-128.

Lye, J., Perera, H. And Rahman, A. (2005), "The evolution of accruals-based Crown (government) financial statements in New Zealand”, Accounting, Auditing & Accountability Journal, Vol. 18, No. 6, pp. 784-815.

Mack, J. and Ryan, C. (2006), "Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments”, Accounting, Auditing & Accountability Journal, Vol. 19, No. 4, pp. 592-612.

Mackintosh, M., Jarvis, R. and Heery, E. (1994), "On managing hybrids: Some dilemmas in higher education management”, Financial Accountability & Management, Vol. 10, No. 4, pp. 339-353.

Mayston, D. (1992), "Developing a conceptual framework for public sector financial reporting”, Financial Accountability & Management, Vol. 8, No. 4, pp. 225-226.

Mayston, D. J. (1998), "Devolved budgeting, formula funding and equity”, Management Accounting Research, Vol. 9, No. 1, pp. 37-54.

Mayston, D. J. (1999), "The Private Finance Initiative in the National Health Service: An unhealthy development in new public management”, Financial Accountability & Management, Vol. 15, No. 3-4, pp. 249-274.

McLean, I., Haubrich, D and Gutierrez-Romero, R. (2007), "The perils and pitfalls of performance measurement: The CPA regime for local authorities in England”, Public Money and Management, Vol. 27, No. 2, pp. 111-117.

McSweeney, B. and Duncan, S. (1998), "Structure or agency? Discourse or meta-narrative? Explaining the emergence of the financial management initiative”, Accounting, Auditing & Accountability Journal, Vol. 11, No. 3, pp. 332-361.

Midwinter, A. (2005), "Budgetary scrutiny in the Scottish Parliament: An adviser's view”, Financial Accountability & Management, Vol. 21, No. 1, pp. 13-32.

Modell, S. (2001), "Performance measurement and institutional processes: A study of managerial responses to public sector reform”, Management Accounting Research, Vol. 12, No. 4, pp. 437-464.

Modell, S. (2004), "Performance measurement myths in the public sector: A research note”, Financial Accountability & Management, Vol. 20, No. 1, pp. 39-55.

Modell, S. (2005), "Students as consumers?: An institutional field-level analysis of the construction of performance measurement practices”, Accounting, Auditing & Accountability Journal, Vol. 18, No. 4, pp. 537-563.

Mol, N. P. (1996), "Performance indicators in the Dutch Department of Defence”, Financial Accountability & Management, Vol. 12, No. 1, pp. 71-81.

Monsen, N. (2006), "Historical development of local governmental accounting in Norway”, Financial Accountability & Management, Vol. 22, No. 4, pp. 359-380.

Montondon, L. G. and Fischer, M. (1999), "University audit departments in the United States”, Financial Accountability & Management, Vol. 15, No. 1, pp. 85-94.

Mouritsen, J., Thorbjørnsen, S., Bukh, P. and Johansen, M. (2005), "Intellectual capital and the discourses of love and entrepreneurship in new public management”, Financial Accountability & Management, Vol. 21, No. 3, pp. 279-290.

Mussari, R. (1995), "Italian municipal audit: Half a reform?" Financial Accountability & Management, Vol. 11, No. 2, pp. 127-140.

Neu, D. (2006), "Accounting for public space”, Accounting, Organizations & Society, Vol. 31, Nos 4-5, pp. 391-414.

Neu, D. and Graham, C. (2006), "The birth of a nation: Accounting and Canada's first nations, 1860-1900”, Accounting, Organizations & Society, Vol. 31, No. 1, pp. 47-76.

Newberry, S. and Pallot, J. (2003), "Fiscal (ir)responsibility: Privileging PPPs in New Zealand”, Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 467-492.

Northcott, D. and Llewellyn, S. (2003), "The `ladder of success' in healthcare: The UK national reference costing index”, Management Accounting Research, Vol. 14, No. 1, pp. 51-66.

O’Connor, N.G., Chow, C.W. and Wu, A. (2004), “The increased adoption of formal/explicit management controls in Chinese enterprises in a transitional economy, Accounting, Organizations and Society, Vol. 29, Nos 3-4, pp. 349-375..

Ogden, S. G. (1995a), "Profit sharing and organizational change: Attempts to promote employee commitment in the newly privatized water industry in England and Wales”, Accounting, Auditing & Accountability Journal, Vol. 8, No. 4, pp. 23-47.

Ogden, S. G. (1995b), "Transforming frameworks of accountability: The case of water privatization”, Accounting, Organizations & Society, Vol. 20, Nos 2-3, pp. 193-218.

Ogden, S. G. and Anderson, F. (1999), "The role of accounting in organisational change: promoting performance improvements in the privatised UK water industry”, Critical Perspectives on Accounting, Vol. 10, No. 1, pp. 91-124.

Olson, O., Guthrie, J. and Humphrey, C. (1998), Global Warning: Debating New Developments in New Public Management, Cappelen Akademisk Forlag, Oslo..

Olson, O., Humphrey, C. and Guthrie, J. (2001), "Caught in an evaluatory trap: A dilemma for public services under NPFM”, European Accounting Review, Vol. 10, No. 3, pp. 505-522.

Orford, R. J. (1992), "negative political feedback: An examination of the problem of modelling political responses in public sector effectiveness auditing – A Comment”, Accounting, Auditing & Accountability Journal, Vol. 5, No. 1, pp. 29-34.

Osborne, D. and Gaebler, T. (1992), Reinventing Government. Addison Wesley, Reading MA.

Pallot, J. (1992), "Elements of a theoretical framework for public sector accounting”, Accounting, Auditing & Accountability Journal, Vol. 5, No. 1, pp. 38-59.

Pallot, J. (1997), "Infrastructure accounting for local authorities: Technical management and political context”, Financial Accountability & Management, Vol. 13, No. 3, pp. 225-242.

Pallot, J. (2001), "A decade in review: New Zealand’s experience with resource accounting and budgeting”, Financial Accountability & Management, Vol. 17, No. 4, pp. 383-400.

Pallot, J. (2003), "A wider accountability? The audit office and New Zealand's bureaucratic revolution”, Critical Perspectives on Accounting, Vol. 14, Nos 1-2, pp. 133-155.

Parker. L.D. (2005), "Social and environmental accountability: A view from the commentary box”, Accounting Auditing & Accountability Journal, Vol. 18, No. 6, pp. 842-860

Parker, L. D. (2007), “Interpreting interpretive accounting research”, Critical Perspectives on Accounting, forthcoming.

Paulsson, G. (2006), "Accrual accounting in the public sector: Experiences from the central government in Sweden”, Financial Accountability & Management, Vol. 22, No. 1, pp. 47-62.

Percy, I. (2001), "The best value agenda for auditing”, Financial Accountability & Management, Vol. 17, No. 4, pp. 351-361.

Pettersen, I. J. (1995), "Budgetary control of hospitals - Ritual rhetorics and rationalized myths?" Financial Accountability & Management, Vol. 11, No. 3, pp. 207-221.

Poletti, E. J. (2004), "The gold in the heads of scientists: Metaphor and public sector reform”, Financial Accountability & Management, Vol. 20, No. 1, pp. 19-38.

Pollitt, C. (2003), "Performance audit in Western Europe: Trends and choices”, Critical Perspectives on Accounting, Vol. 14, Nos 1-2, pp. 157-170.

Price, R. and Wallace, W. A. (2002), "An international comparison of materiality guidance for governments, public services and charities”, Financial Accountability & Management, Vol. 18, No. 3, pp. 291-308.

Rea, D. M. (1994), "Better informed judgements: Resource management in the NHS”, Accounting, Auditing & Accountability Journal, Vol. 7, No. 1, pp. 86-110.

Robinson, M. (1998), “Accrual accounting and the efficiency of the core public sector”, Financial Accountability & Management, Vol. 14, No. 1, pp. 21-37.

Rose, N. and Miller, P. (1992), "Political power beyond the state: Problematics of Government”, British Journal of Sociology, Vol. 43, No. 2, pp. 173-205.

Rouse, P. and Putterill, M. (2005), "Local government amalgamation policy: A highway maintenance evaluation”, Management Accounting Research, Vol. 16, No. 4, pp. 438-463.

Ruffing, L. (1993), "ISAR's work on privatization”, European Accounting Review, Vol. 2, No. 1, pp. 17-18.

Rutherford, B. A. (1992), "Developing a conceptual framework for central government financial reporting: Intermediate users and indirect control”, Financial Accountability & Management, Vol. 8, No. 4, pp. 265-280.

Rutherford, B. A. (2003), "The social construction of financial statement elements under Private Finance Initiative schemes”, Accounting, Auditing & Accountability Journal, Vol. 16, No. 3, pp. 372-396.

Scarparo, S. (2006), "The integration of clinical and costing information: A comparative study between Scotland and Sweden”, Financial Accountability & Management, Vol. 22, No. 2, pp. 133-155.

Scheid, J.-C. (1993), "Public sector accounting”, European Accounting Review, Vol. 2, No. 2, pp. 453-459.

Seal, W. (1999), "Accounting and competitive tendering in UK local government: An institutionalist interpretation”, Financial Accountability & Management, Vol. 15, Nos 3-4, pp. 309-327.

Serritzlew, S. (2005), "Breaking budgets: An empirical examination of Danish municipalities”, Financial Accountability & Management, Vol. 21, No. 4, pp. 413-435.

Shaoul, J. (1997), "A critical financial analysis of the performance of privatised insustries: The case of the water industry in England and Wales”, Critical Perspectives on Accounting, Vol. 8, No. 5, pp. 479-505.

Shaoul, J. (1998), "Charging for capital in the NHS trusts: to improve efficiency?" Management Accounting Research, Vol. 9, No. 1, pp. 95-112.

Shaoul, J. (2005), "A critical financial analysis of the Private Finance Initiative: Selecting a financing method or allocating economic wealth?" Critical Perspectives on Accounting, Vol. 16, No. 4, pp. 441-471.

Siverbo, S. and Johansson, T. (2006), "Relative performance evaluation in Swedish local government”, Financial Accountability & Management, Vol. 22, No. 3, pp. 271-290.

Skaerbaek, P. (1992), "Accounting for a theatre: Implementing a management accounting system in a cultural institution”, European Accounting Review, Vol. 1, No. 2, pp. 465-469.

Smark, C. (2006), "Costing schizophrenia”, Accounting Forum, Vol. 30, No. 4, pp. 341-358.

Solà , M. and Prior, D. (2001), "Measuring productivity and quality changes using data envelopment analysis: An application to Catalan hospitals”, Financial Accountability & Management, Vol. 17, No. 3, pp. 219-245.

SOX (2002), "Sarbanes -Oxley Act 2002”, US Senate(HR 3763-2),

Stittle, J. (2004), "Accounting for UK rail freight track charges: Privatisation, politics and the pursuit of private sector vested interests”, Accounting Forum, Vol. 28, No. 4, pp. 403-425.

Thompson, G.D. (1995) “Problems with service performance reporting: The case of public art galleries”, Financial Accountability & Management, Vol. 11, No. 4, pp. 337-350.

Thompson, G.D. (1999), “The impact of New Zealand’s public sector accounting reform on performance control in museums”, Financial Accountability & Management, Vol. 17, No. 1, pp. 5-21.

Thomson, L. (1993), "Reporting changes in the electricity supply industry and privatisation”, Financial Accountability & Management, Vol. 9, No. 2, pp. 131-157.

Torres, L. and Pina, V. (2001), "Public–private partnership and private finance initiatives in the EU and Spanish local governments”, European Accounting Review, Vol. 10, No. 3, pp. 601-619.

Townley, B. (2001), "The cult of modernity”, Financial Accountability & Management, Vol. 17, No. 4, pp. 303-310.

Trenchard, P. M. and Dixon, R. (2003), "The clinical allocation of joint blood product costs”, Management Accounting Research, Vol. 14, No. 2, pp. 165-176.

Uddin, S. and Hopper, T. (2001), "A Bangladesh soap opera: Privatisation, accounting, and regimes of control in a less developed country”, Accounting, Organizations & Society, Vol. 26, Nos 7-8, pp. 643-672.

Uddin, S. and Hopper, T. (2003), "Accounting for privatisation in Bangladesh: Testing World Bank claims”, Critical Perspectives on Accounting, Vol. 14, No. 7, pp. 739-774.

UN, S. G. (1993), "Identification of accounting problems arising during privatization and their solution”, European Accounting Review, Vol. 2, No. 1, pp. 19-46.

van Helden, G. J. (2005), "Researching public sector transformation: The role of management accounting”, Financial Accountability & Management, Vol. 21, No. 1, pp. 99-133.

Vass, P. (1993), "Water privatisation and the first periodic review”, Financial Accountability & Management, Vol. 9, No. 3, pp. 209-224.

Walker, R. G. and Clarke, F. L. (2000), "Use of CCA in the public sector: Lessons from Australia's experience with public utilities”, Financial Accountability & Management, Vol. 16, No. 1, pp. 1-32.

Wickramasinghe, D., Hopper, T., and Rathnasiri, C. (2004), "Japanese cost management meets Sri Lankan politics: Disappearance and reappearance of bureaucratic management controls in a privatised utility”, Accounting, Auditing & Accountability Journal, Vol. 17, No. 1, pp. 85-120.

World Bank (2007), Governance and Anti-corruption, http://web.worldbank.org/WBSITE/EXTERNAL/WBI/WBIPROGRAMS/PSGLP/0,,menuPK:461646~pagePK:64156143~piPK:64154155~theSitePK:461606,00.html, accessed 10^th May 2007.Xavier, J. A. (1996), "Budgetary control and management at the Malaysian central budget process - Principles and practice”, Financial Accountability & Management, Vol. 12, No. 4, pp. 303-321.

Yamamoto, K. (2004), "Corporatization of national universities in Japan: Revolution for governance or rhetoric for downsizing?" Financial Accountability & Management, Vol. 20, No. 2, pp. 153-181.

Figure 1. Domain of the Public Sector (source: Figure 2, Broadbent and Guthrie (1992))

Figure 2

Figure 4. Public Service Articles by level of Government or Jurisdiction

Figure 5. Public Service Articles by Accounting Type

C1. Management Accounting/Budgeting/Financial Management

C2. External Reporting (Financial, Social and Environmental, Intellectual Capital, etc.)

C3. Finance/Capital Budgeting

C4. Auditing/Evaluation

C5. Accountability and Governance

C6 Privatisation, Private Finance Initiative and Public Private Partnerships

C7 Other

D1. Case/Field Study

D2. Content/Historical Analysis

D3. Survey/Questionnaire/Other Empirical

D4. Commentary/Normative

D5. Theoretical/ Literature Review

D6 Theoretical (D5 + Empirical)