This paper details a second stage of a study into the use of small business computerised accounting systems (CAS), together with the role and impact of the accountant across businesses that use and do not use computerised systems. The most popular accounting software product is MYOB and the CAS...

Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...

Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...

Purpose – In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public sector management reforms has occurred over the last decade. These reforms include accrual accounting...

Purpose – The purpose of this study is to provide explanations for the factors affecting sustainability disclosures by a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how this information is communicated to stakeholders....

Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are provided. One objective of government is to provide services at least cost, whilst maintaining or improving service quality....

The frequency and severity of extreme weather events, such as floods, storm surges, droughts, bushfires and cyclones, are forcing public organizations to look at their strategies for safeguarding their infrastructure assets. The organizational challenges facing local councils worldwide in the...