The objective of this paper is to critique the modernization of an essential public service - Air Navigation Services (ANS) - since the early 1980s. The paper focuses on the changes to the financial management and accountability regimes of four Anglo-American ANS providers.Frederickson and Smith...

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...

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...

This paper examines the current move to the international harmonisation of public sector accounting standards in Australia and New Zealand. It argues that an examination of the historical arrangements to standard setting will do much to inform the current dilemmas posed by the current...

This paper discusses the implications of intellectual capital (IC) for public institutions. The source of the discussion derives from a research project undertaken in a major Australian non-profit organization between 2001-2002. The project undertook a stakeholder analysis to identify the...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of...

The 1989 transformation of educational administration in New Zealand emphasised a 'new' accountability framework. The aim of the 'new' accountability was to demonstrate that educational investments yielded educational payoffs; including that educational institutions provide evidence of their...

Over the past two decades, the reporting frameworks used within the public sectors of a wide variety of jurisdictions have undergone significant change. Much of this change has arguably been relatively incremental, resulting in reporting frameworks still being cast in highly traditional form. At...