Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

Purpose – The purpose of this paper is to understand if accounting is an un-Australian activity, contrasting the notion … technologies of accounting are negatively contrasted with the bush and the bushman. Since many Australians migrated from European … acknowledged debt to the Aboriginal. In this landscape the absence of both accounting and the associated rhetoric of economic …

exploring and reporting on these issues, the paper seeks to contribute to understanding of accounting's capacity to satisfy the … interest in and use of accounting information and the communications approach that their accountant implements. The findings … of the economically significant small business sector, a significant user of accounting information and services …

Purpose – This paper aims to present an examination of the characterisation of accounting and accountants in popular … music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and … perceptions of accounting, and serves both to reflect and reinforce these perceptions. Design/methodology/approach – Songs …

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday … life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid … evidence on household accounting as prescribed in the didactic literature in Australia, and evidence of actual accounting …

their study on household accounting in Australia during the period from the 1820s to the 1960s. Design …/methodology/approach – The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the … permit their contextualisation and interpretation. Findings – The findings point to considerable variety in the accounting …

Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously … Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies … understand the reform process at the DPWS and its implications for public sector accounting and public sector management …