As encouraged by Christensen and Parker (2010) in
their study of the introduction of accruals accounting in
Australia, the empirical research in this paper utilises
semi-structured interviews with key actors involved in the operation of departmental accounting systems at a highlevel
(‘Operational Accountants’) and those concerned
with the formulation, implementation or review of policy
relating to accounting systems in the UK or RoI (‘Overseers/
Commentators’) (see Tables 3 and 4). For logistical
reasons, while RAB was implemented throughout the UK,
the interviews were conducted with actors based in NI