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Scott, Julie E.M.; McKinnon, Jill L.; Harrison, Graeme L. - In: Accounting, Auditing & Accountability Journal 16 (2003) 1, pp. 104-140

in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of …

Persistent link: https://www.econbiz.de/10014640947

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

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

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

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

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

Public sector reform – Implications for accounting, accountability and performance of state‐owned entities – an Australian perspective

Hoque, Zahirul; Moll, Jodie - In: International Journal of Public Sector Management 14 (2001) 4, pp. 304-326

Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform...

Persistent link: https://www.econbiz.de/10014798689

Securing institutional legitimacy or organizational effectiveness?

Hoque, Zahirul - In: International Journal of Public Sector Management 18 (2005) 4, pp. 367-382

Purpose – The purpose of this paper is to consider 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....

Persistent link: https://www.econbiz.de/10014798833

Is there an audience for public sector annual reports: Australian evidence?

Mack, Janet; Ryan, Christine - In: International Journal of Public Sector Management 20 (2007) 2, pp. 134-146

Purpose – The purpose of this research is to investigate the role and importance of the annual report as a source of information about public sector entities. Design/methodology/approach – This research uses a survey methodology to access users of public sector annual reports and is...

Persistent link: https://www.econbiz.de/10014798908

Financial accounting reforms in the Australian public sector

Potter, Brad - In: Accounting, Auditing & Accountability Journal 15 (2002) 1, pp. 69-93

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial …

Persistent link: https://www.econbiz.de/10014640915

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