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Intergenerational equity in municipal accounting: New Zealand in the early 20th century
Colquhoun, Philip - In: Accounting History Review 21 (2011) 2, pp. 143-161
This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...
Persistent link: https://www.econbiz.de/10009200809
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Legitimacy and parliamentary oversight in Australia: The rise and fall of two public accounts committees
Jacobs, Kerry; Jones, Kate - In: Accounting, Auditing & Accountability Journal 22 (2009) January, pp. 13-34
Purpose – The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time. Design/methodology/approach – The paper addressed these issues through a study of the...
Persistent link: https://www.econbiz.de/10009318100
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Accounting's chaotic margins: Financial reporting of the library collections of Australia's public universities, 2002-2006
West, Brian; Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 23 (2010) February, pp. 201-228
reporting of the library collections of Australia's public universities as assets in general purpose financial reports. Design …/methodology/approach – A survey is undertaken of the annual reports of Australia's 36 public universities for the period 2002 to 2006. The …
Persistent link: https://www.econbiz.de/10009320508
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Public sector accountability and commercial-in-confidence outsourcing contracts
Barton, Allan D. - In: Accounting, Auditing & Accountability Journal 19 (2006) February, pp. 256-271
Purpose – The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial-in-confidence basis negates the accountability requirement and can lead to inefficiency. This thereby negates...
Persistent link: https://www.econbiz.de/10009350758
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Securing Institutional Legitimacy or Organisational Effectiveness? A Case Examining the Impact of Public Sector Reform Initiatives in an Australian Local Authority
Hoque, Zahirul - Deakin University, Faculty of Business and Law, School … - 2005
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...
Persistent link: https://www.econbiz.de/10004982351
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The practice turn in environmental reporting: A study into current practices in two Australian commonwealth departments
Lodhia, Sumit; Jacobs, Kerry - In: Accounting, Auditing & Accountability Journal 26 (2013) April, pp. 595-615
Purpose – The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. Design/methodology/approach – The research moves beyond the existing...
Persistent link: https://www.econbiz.de/10010685402
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A critical analysis of the independence of the internal audit function: evidence from Australia
Christopher, Joe; Sarens, Gerrit; Leung, Philomena - In: Accounting, Auditing & Accountability Journal 22 (2009) February, pp. 200-220
Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...
Persistent link: https://www.econbiz.de/10009318113
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Internal audit involvement in enterprise risk management
Zwaan, Laura de; Stewart, Jenny; Subramaniam, Nava - In: Managerial Auditing Journal 26 (2011) July, pp. 586-604
internal audit objectivity and of the current role of internal audit in ERM in Australia. …
Persistent link: https://www.econbiz.de/10009320937
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The effectiveness of audit committees for low- and mid-cap firms
Kang, Won Sil; Kilgore, Alan; Wright, Sue - In: Managerial Auditing Journal 26 (2011) July, pp. 623-650
Exchange (ASX) relating to audit committees in Australia, and whether they have improved financial reporting quality for low … reform. It includes a new measure among audit committee characteristics, industry expertise, which is required in Australia …
Persistent link: https://www.econbiz.de/10009320938
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Audit committees: voluntary formation by ASX non-top 500
Li (Glenda) Chen; Kilgore, Alan; Radich, Renee - In: Managerial Auditing Journal 24 (2009) May, pp. 475-493
Purpose – This paper aims to examine the relationship between firm characteristics and incentives for the voluntary formation of audit committees by non-top 500 firms listed on the Australian Stock Exchange (ASX). Design/methodology/approach – Data are obtained from a random sample of 224...
Persistent link: https://www.econbiz.de/10009350139