Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process. Design/methodology/approach – Using a regulatory space approach, this paper relies on publicly available archival evidenc…
Purpose – The purpose of this paper is to expose the impact of the shortage of senior academics, particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional arrangements. Design/methodology/approach – This is a contextualised qualitative case study of a mentoring schem…
Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system. Design/methodology/approach – Data were gathered from interviews, docum…
Purpose – The way theory is used and developed in qualitative research has been a controversial issue, since theory provides a filter through which qualitative data are interpreted, and the “story” is told. This paper aims to present a study of the Fiji Development Bank (FDB) that demonstrates the impact a different theoretical lens has on the selection and interpretation of events, th…
Purpose – This paper seeks to provide a behind-the-scenes view of how a qualitative research project was conducted. It is therefore a paper about the process of qualitative research from the point of view of a researcher, rather than a qualitative research paper about an organization. Design/methodology/approach – Its approach is both theoretical and reflective rather than a description…
Purpose – This study of budgeting practices and attitudes to budgeting in a local church uses Booth’s (1993) framework to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting. Design/methodology/approach – Over a six-month period, the author conducted a series of semi-structured interviews with key church leaders, and…