... ‘Local Government Accounting in Finland and Norway: A HistoricalNote on Cameralism’, Research in Governmental and Nonprofit Accounting, Vol. 9, pp. 259–74.Mouritsen, J., H.T. Larsen and A. Hansen ... study represents interpretative and to some extentcritical accounting research (Burrell and Morgan, 1979; Chua, 1986; Hopper and Powell, 1985; Baker and Bettner, 1997; and Ryan et al., 2002). The ... L¨uder and Jones,2003; Groot and Budding, 2004; Ridder et al., 2005; and Paulsson, 2006). Inthe field of financial accounting, this can be seen in the application of accrual-based accounting and...