Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international...

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational...

Purpose – This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit practice. Design/methodology/approach –...