Our earlier studies have reported on contemporary international developments in public sector accounting (PSA) within the reforms of New Public Management (NPM) and New Public Financial Management (NPFM). This paper focuses on what we consider to be the crucial change associated with NPFM, 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 paper focuses on issues and consequences for the public sector from the current policy decision to adopt sector-neutral International Financial Reporting Standards (IFRS) from reporting periods on or after 1 January 2005. It contends that an examination of the history of private and public...

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these...