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Public Sector to Public Services : 20 Years of 'Contextual' Accounting Research
Broadbent, Jane - 2009
Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …
Persistent link: https://www.econbiz.de/10012764457
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Management Practices in Australasian Ethical Investment Products : A Role for Regulation?
Guthrie, James P. - 2011
financial services and social accounting by providing a comprehensive survey of investment methods used in SRI products and …
Persistent link: https://www.econbiz.de/10013131362
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Balanced Scorecard Practices Amongst Thai Companies : Performance Effects
Guthrie, James P. - 2011
Purpose – The purpose of this paper is to provide a descriptive analysis of Balanced Scorecard (BSC) usage among companies on the Thai stock exchange; and to assess the performance effects of this BSC use.Design/methodology/approach – Sample organisations were surveyed through a questionnaire...
Persistent link: https://www.econbiz.de/10013131363
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Intellectual Capital and the Capital Market : A Review and Synthesis
Guthrie, James P. - 2011
Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...
Persistent link: https://www.econbiz.de/10013131396
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Sustainability Reporting in Italian Local Governments : What They do not Report
Farneti, Federica - 2014
Persistent link: https://www.econbiz.de/10013068982
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Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry
Guthrie, James P. - 2015
This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper...
Persistent link: https://www.econbiz.de/10013038326
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Caught in an Evaluatory Trap : The Dilemma of Public Services Under New Public Financial Management
Olson, Olov - 2009
This paper presents a challenge to public sector managers, policy makers and interested academics. In drawing off the findings of previous international comparative studies of New Public Financial Management (NPFM) reforms, it concludes that public services and their providers are caught in an...
Persistent link: https://www.econbiz.de/10012764098
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Emasculating Public Accountability in the Name of Competition : Transformation of State Audit in Victoria
English, Linda M. - 2009
This paper outlines contextural processes that resulted in the comprehensive transformation, in 1998, of a state audit institution in Australia. The reforms to the Victorian Auditor-General's Office were ostensibly an outcome of the implementation of institutional economic theories, and more...
Persistent link: https://www.econbiz.de/10012764100
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Accounting Standards in the Australian and New Zealand Public Administrations : Experiences and Perspectives
Day, Ron - 2009
This paper examines the current move to the international harmonisation of public sector accounting standards in … consciousness of the professional accounting standards regulators. The public sector has been the forgotten sector, and rather than …
Persistent link: https://www.econbiz.de/10012764409