Purpose – The purpose of this research is to investigate the role and importance of the annual report as a source of information about public sector entities. Design/methodology/approach – This research uses a survey methodology to access users of public sector annual reports and is...

Purpose – The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit...

Purpose: The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector. Design/methodology/approach: Semi-structured interviews were conducted with 11 senior public servants from three central government departments....

On 30 March 2015 the Australian Federal Government launched its “Re:think” initiative with the objective of achieving a better tax system which delivers taxes that are lower, simpler and fairer. The discussion paper released as part of the “Re:think” initiative is designed to start a...