Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and approach. The paper draws on general desk research and the...

Nonprofit organisations comprise a growing and important sector of the Australian economy. Moreover, this sector is being used by governments to an increasing extent for the delivery of services. The most common manner in which nonprofit organisations are funded by government departments is...

This historical study offers an historical narrative of the Australian Audit Office from its formation in 1901 until the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the government in discharging and reporting on its accountability for the...

This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of private and public sector involvement in the...

Significant agendas of reform have been implemented in the Australian public sector including the adoption of accrual accounting. The public sector general purpose financial reporting model, like the private sector, is grounded in a ?decision-useful? framework. This model is premised on the...

We examine the impact of continuous disclosure regulatory reform on the likelihood, frequency and qualitative characteristics of management earnings forecasts issued in New Zealand?s low private litigation environment. Using a sample of 720 earnings forecasts issued by 94 firms listed on the New...

Despite the existence of regulation, Australian firms retain considerable discretion over the amount of goodwill recorded on the acquisition of corporate subsidiaries. The acquisition of a corporate subsidiary is a significant transaction that represents an incremental change to the investment...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory, political cost theory and transaction cost economics are employed in...

Australian public sector reforms have emphasised the accountability of agencies for the performance of management. Despite considerable diversity in public sector organisations, annual reports have been promoted as an appropriate tool to discharge the accountability of all government agencies....

This study examines whether firm governance practices have an effect on accounting earnings quality in Bangladesh. Using a sample of 648 firm-year observations for the period of 2001 - 2006, the result suggests that corporate governance mechanisms provide greater monitoring of financial...