The authors examine underlying motivations for individuals to share information during a group decision making exercise. Focusing on two specific types of motivation: epistemic and prosocial, the study looks at both innate tendencies towards information sharing and the effect of a particular...

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 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...

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...