There has recently been a resurgence of interest in social and environmental reporting (SER) in both the private and the public sector; however, its meaning and application in the public sector are relatively new, and it has been little investigated. Our article is aimed at gaining a better...

<title>Abstract</title> Innovations in financial and accounting techniques represent a fundamental aspect of the reforms undergone by public administrations in recent decades. The article presents the results of a survey, conducted on 237 local governments, whose purpose is to assess the implementation of...

<title>Abstract</title> Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of...

This article presents an investigation into the Australian public education sector and focuses on the management of research and doctoral education in an increasingly corporatized climate. It is argued that diversity in knowledge creation and production is central to the successful Knowledge...

<title>Abstract</title> This article presents the findings of a project investigating the intended and unintended consequences of the contemporary performance-driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information...

<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...

<title>Abstract</title> In recent decades, Australian universities have corporatized. Encouraged by government policies, universities adopted modernization practices that have been widely questioned. ‘Collegial entrepreneurialism’ is an approach that builds on collegial processes to protect academic values...

<title>Abstract</title> This article reports on part of a larger empirical study examining senior managers' perceptions of corporate environmental management (CEM) and reporting in China. ‘Coercive government institutional involvement’ emerged as one of the major influencing themes of CEM. The state...

<title>Abstract</title> The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and management practices and motives of businesses that report on their social, environmental or sustainability...

This paper describes accrual output based budgeting (AOBB) systems and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out, and the conclusion offered that these claims are fundamentally rhetorical in their characteristics....