Purpose – This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic accountability. Design/methodology/approach – Case study data were obtained principally through...

This paper examines the success and failure of a once pre-eminent New Zealand charity - the Council of Organisations for Relief Service Overseas (CORSO). Delivering aid for government was a factor in its success in its early years, as was its broad membership base. Voluntary failure occurred...

This study examines how to support accounting students to experience deep learning. A sample of 81 students in a third-year undergraduate accounting course was studied employing a phenomenographic research approach, using ten assessed learning tasks for each student (as well as a focus group and...

This paper examines the success and failure of a once pre-eminent New Zealand charity - the Council of Organisations for Relief Service Overseas (CORSO). Delivering aid for government was a factor in its success in its early years as was its broad membership base. Voluntary failure occurred when...

We examine the combined value relevance of book value of equity and net income before and after the mandatory transition to IFRS in Greece. Contrary to our expectations, we find no significant change in the explanatory power of value relevance regressions between the two periods. The...