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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on. Performance Management in Nonprofit Organizations focuses on both conventional and contemporary...
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
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The Holy Thorn of Glastonbury is the stuff that legends are made of. Stories grow on it like fruit and wrap around it like creepers. It’s a shape-shifter. It’s been Catholic, Protestant, Pagan, universal. It’s succoured royalty, loyalty, defiance and subversion. It’s been condemned as patriarchal and revered as a feminine spirit. It’s been harnessed by imperialists and peacemakers and nationalists and universalists. It’s stood for better times and better days. For Christmas cheer and better nature, for all trees and all nature, for peace and for hope. This book is the biography of a symbol. “surely the definitive work on its beloved and important subject” Ronald Hutton "perma...
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.