Several previous research studies have reported mixed results concerning the direct association between non-financial performance measures and performance. The presence of environmental uncertainty on this relationship has not been established. This paper makes a contribution to this area by...

New public financial management (or NPFM) doctrines advocate the introduction of commercial accounting practices such as accrual accounting and budgeting and meaningful performance measures and management. Within the new public management (NPM) paradigm, NPFM emphasizes financial accountability...

A paper sets out to explore how far has "New Public Management" (NPM) evolved within an Australian government services agency. NPM is placing government organizations on a competitive footing where they had a monopoly in their operations. The exploratory findings indicate that the subject...

While previous contingency accounting studies conceived external environmental factors as affecting budgeting in terms of markets, technology, or task uncertainty, industrial relations environment has been rarely considered as an important influential factor in accounting research. Nonetheless,...

Purpose Investigates the influence of society, harmonization and market orientation on the level of non-mandatory disclosures in a developing country context - Fiji. Design/methodology/approach Theoretically, this paper uses legitimacy theory. A content analysis of the non- mandatory disclosures...

This article focuses on organizational and social accountability reforms and employee behaviour in an Australian local authority. Using the institutional theory and behavioural literatures, it sought to understand how recent local government reforms in Australia influenced a local city council...

In this article we report the results of an inductive field study designed to develop an understanding of organizational and accounting change in an Australian church organization. We approach this study following the insights from Burns and Scapens’ (2000) theorisation of management...

The article considers the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority. A theoretical framework is developed using new...