Australian and New Zealand accounting academic responses to corporate governance and reporting failures is a story not simply told in the context of high profile international corporate failures such as Enron and WorldCom. This study notes a sequence of major Australian corporate failures that...

The 1930s and 1940s witnessed a burgeoning in the development of the management and accounting textbook literature on budgeting in corporations. This study examines this period's text writers' efforts to define the dimensions and purposes of budgeting, and their expositions of its advantages,...