Incluye referencias bibliográficas. CONTENIDO: Introduction -- Interdisciplinary and critical perspectives on accounting -- A middle range theory of accounting control and controlling accounting -- Accounting control: the ex ante information of new public financial management -- Accounting control: the ex post information requirements for public service organisations -- Controlling accounting: an introduction and the rebuttal and evolution alternatives -- Controlling accounting: the reorientation and colonisation alternatives -- Reflections and policy proposals.