Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and...

Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined...

The early 21st century saw Australia experience its largest and longest terms of trade boom. This paper places this recent boom in a long-run historical context by comparing the current episode with earlier cycles. While similarities exist across most episodes, current macroeconomic policy...

The Australian economy has in recent years experienced the longest terms of trade boom in its history. This boom has had important macroeconomic outcomes – such as an elevated real exchange rate, large-scale investment in the resources sector and higher national income. The terms of trade have...

Iron ore and coking coal are complementary inputs for steelmaking and therefore their prices are closely related to steel prices. Historically, trade in iron ore and coking coal was based on long-term contracts, but in recent years there has been a shift towards shorter-term pricing, including...

Pesticide spraying by farmers has an adverse impact on their health. However, in studies to date examining farmers' exposure to pesticides, the costs of ill-health and their determinants have been based on information provided by farmers themselves. Some doubt has therefore been cast on the...