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...

Australian and international public sector organisations have faced, and continue to encounter, a plethora of reforms under the umbrella of 'New Public Management' (Guthrie et aI., forthcoming). Underpinning these reforms have been imperatives of budget surpluses and reduced government debt,...

Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services. Design/methodology/approach -The authors present the experience, interpretations and perspective on the state of this research...

Purpose – The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting research in the context of the public services. Design/methodology/approach – The authors present the experience, interpretations and perspective on the state of this...

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...