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Guest editorial : special issue on public sector reform and accounting change : guest editorial note

Mellett, Howard; Ryan, Christine M. - 2008

Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and approach. The paper draws on general desk research and the...

Persistent link: https://www.econbiz.de/10009437805

Exercising professional judgement in an era of sector neutrality : a study of choices made by New Zealand reporting entities

Hooks, Jillian; Tooley, Stuart - 2007

Since 1992, New Zealand has engaged in a sector-neutral approach to accounting standard setting ? where a transaction is accounted for based on its underlying economic nature rather than on the type of entity undertaking it. Underpinned by the premise that GAAP can be generalised across the...

Persistent link: https://www.econbiz.de/10009483365

Making accounting accountable in the public sector

Carnegie, Garry; West, Brian - 2005

Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money values. Where such values are unavailable or inappropriate, non-money quantifications or qualitative forms of information take precedence. However, the boundaries of conventional...

Persistent link: https://www.econbiz.de/10009484577

The Political Economy of Property Rights Discrimination.

Flores, Thomas Edward - 2008

origins. Careful examination of firm managers’ responses supports the proposition that individuals’ confidence in the security … of their property rights varies both within and across countries. I find tentative evidence that firm managers with less …

Persistent link: https://www.econbiz.de/10009477329

Developing a conceptual framework of strategic entrepreneurship

Luke, Belinda G.; Kearins, Kate; Verreynne, Martie-Louise - 2011

Purpose: This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This...

Persistent link: https://www.econbiz.de/10009437936

Organizacinės kultūros kaitos veiksniai Lietuvos viešojo sektoriaus organizacijose

Kuzmičiova, Inga - 2007

changed by applying specific methods to employees and managers of the organization. …

Persistent link: https://www.econbiz.de/10009478330

Have traditional career paths given way to protean ones?: Evidence from senior managers in the Australian public sector

McDonald, Paula K.; Brown, Kerry A.; Bradley, Lisa M. - 2005

Purpose ? This mixed-method study aims to determine the extent to which the career paths of senior managers conform …. Design/methodology/approach ? A total of 15 senior managers (seven women and eight men) in a large public sector agency in … success, and organisational environment. A total of 81 managers (34 women and 47 men) from the same organisation were also …

Persistent link: https://www.econbiz.de/10009483338

Measurement and structural properties of organizational codes of ethics in private and public Sweden

Svensson, Goran; Wood, Greg; Callaghan, Michael - 2010

Purpose – The purpose of this paper is to test the measurement and structural properties in a model of organizational codes of ethics (OCE) in Sweden. Design/methodology/approach – The measurement and structural properties of four OCE constructs (i.e. surveillance/training, internal...

Persistent link: https://www.econbiz.de/10009483941

Innovation in local government risk financing: lessons from the UK and Nordic experiences

Hood, John; Stein, William; Valkama, Pekka - 2010

Book abstract: Compared with coverage of organizational innovation, public sector financial innovation has tended to be neglected in the literature. When it has been considered, the strong focus of classical public finance for optimal taxation and tax types has overshadowed new and interesting...

Persistent link: https://www.econbiz.de/10009435321

Economic Development Activities at the Young - Rainey Science, Technology, & Research (STAR) Center

Paul S. Sacco; Carl Smeigh; John Caponiti, Jr. - 2008

Project mission was to mitigate the adverse economic effects of closing the U.S. Department of Energy's Pinellas Plant in Largo, Florida. This project was to facilitate the physical renovation of the plant and to help maintain and create jobs for the employees that worked at the plant when DOE...

Persistent link: https://www.econbiz.de/10009435494

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