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Outputs (6)

Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19? (2020)
Journal Article
Ahrens, T., & Ferry, L. (2021). Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?. Public Money & Management, 41(1), 12-14. https://doi.org/10.1080/09540962.2021.1825163

The Covid-19 pandemic has led to a crisis in public services. More specifically, there is pressure on financial management to respond. However, a gap exists in understanding the support accounting can provide during a sudden crisis. The purpose of th... Read More about Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?.

Financial resilience of English local government in the aftermath of COVID-19 (2020)
Journal Article
Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting Accounting and Financial Management, 32(5), 813-823. https://doi.org/10.1108/jpbafm-07-2020-0098

Purpose: The financial resilience of local authorities has been a serious concern over the past decade due to austerity and its effects on local government budgets despite rising service demands. More recently, the scale and suddenness of the shock f... Read More about Financial resilience of English local government in the aftermath of COVID-19.

Accounting colonization, emancipation and instrumental compliance in Nigeria (2020)
Journal Article
Ferry, L., Haslam, J., Green, S., Adegbite, E., & Gebreiter, F. (2021). Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives On Accounting, 77, Article 102201. https://doi.org/10.1016/j.cpa.2020.102201

This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two co... Read More about Accounting colonization, emancipation and instrumental compliance in Nigeria.

Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model (2020)
Journal Article
Adegbite, E., Amaeshi, K., Nakpodia, F., Ferry, L., & Yekini, K. (2020). Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model. Corporate Governance, 20(5), 797-820-820. https://doi.org/10.1108/cg-12-2019-0389

Purpose – This paper aims to examine two important issues in corporate social responsibility (CSR) scholarship. First, the study problematises CSR as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to reco... Read More about Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model.

Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes (2020)
Journal Article
Ahrens, T., Ferry, L., & Khalifa, R. (2020). Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes. Management Accounting Research, 48, Article 100686. https://doi.org/10.1016/j.mar.2020.100686

This paper contributes to the diverse and growing stream of accounting research on Foucault’s notion of counter-conduct, which is broadly concerned with the uses of accounting in the development of alternative ways of governing. Its key problematic l... Read More about Governmentality and counter-conduct: A field study of accounting amidst concurrent and competing rationales and programmes.