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This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This paper explores the Entrepreneurial Well-Being (EWB) of expatriate entrepreneurs in China. Through the analysis of their contextualised lived experience across the entrepreneurial journey, the paper proposes a novel theorisation of EWB.

This study adopts an interpretivist approach of abductive reasoning to analyse the data from 50 in-depth interviews conducted with expatriate entrepreneurs in China. Expatriate entrepreneurs are confronted with enhanced challenges in their host country, leading to particular emotional engagement with the entrepreneurial journey.

Findings show the importance of life situations, emotions and relatedness in the entrepreneurial process and the EWB of expatriate entrepreneurs. Theorising from their lived experiences, the paper presents EWB as a dynamic process. It further theorises this process as a constant, ongoing interaction and integration between the self and world, in an interplay of being and becoming. Such theorisation contributes first to advancements in the EWB literature, with a stronger emphasis on the entrepreneurial aspect. The paper also contributes to discussions on contextualised entrepreneurship by stressing the role of emotions and relatedness in the pursuit of EWB.

Entrepreneurship is a global phenomenon, which is often presented as a suitable alternative career path for migrant and expatriate individuals. However, the importance of EWB for entrepreneurs requires further attention from policy-makers, support institutions and entrepreneurs themselves. By theorising EWB as a processual journey of being and becoming and the relation between the self and world, this paper opens avenues for innovative support policies and practices aiming at developing the full potential of individuals in entrepreneurship and promoting both the happiness index and the global index of society.