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Legitimating accounting change in charities: when values count more than regulation (2020)
Journal Article
Connolly, C., Hyndman, N., & Liguori, M. (2021). Legitimating accounting change in charities: when values count more than regulation. Journal of Accounting & Organizational Change, 17(1), 23-49. https://doi.org/10.1108/jaoc-09-2020-0128

Purpose: This paper seeks to explore the way charity accountants understand, interpret and legitimate or delegitimate the introduction of accounting and reporting changes (embedded in the extant charity statement of recommended practice), before thes... Read More about Legitimating accounting change in charities: when values count more than regulation.