“…In most of the cases analysed, researchers have focused on the use of accounting to: improve state income (see, for example, Carmona and Gómez, 2002; Carmona et al, 1997, 2002; Sargiacomo, 2008); develop new and more sophisticated paths to control individual behaviour within public institutions (Carmona et al, 1997; Donoso, 2002: Hoskin and Macve, 1988, 2000); fix accurate prices (Carmona and Gutiérrez, 2005); and improve the quality of final products, particularly in public manufactures where high product value increases state incomes (Álvarez et al, 2002; Gutiérrez and Romero, 2007, 2010). The literature has also addressed how accounting practices have been a focus of government attention and/or have spread throughout countries (Gutiérrez et al, 2005; Loft, 1986; Miller, 1994; Miller and O’Leary, 1987).…”