This paper examines the behavioural impacts in an accounting environment arising from changes to government policy. Specifically, such impacts arose from a changed government policy that granted nationals or natives preferential access to training and promotion opportunities within the work...

This paper examines the behavioural impacts in an accounting environment arising from changes to government policy. Specifically, such impacts arose from a changed government policy that granted nationals or natives preferential access to training and promotion opportunities within the work...

The drive for reform in the public sector worldwide has focussed attention on the measurement of public sector organisations' performance. This is particularly true in local government. Local government has traditionally been concerned with measuring the delivery of primary objectives, or...

Organisations must find ways of surviving in times of rapid, transformative environmental change. Organisational learning is the process of changing the organisation to fit the change environment, and may be either adaptive (not involving paradigmatic change) or generative (moving to new shapes...

Purpose – This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it will use different intervention strategies in an attempt to induce the desired disclosure outcome....