Purpose – The purpose of this paper is to determine the appropriateness of a general-purpose financial reporting model derived from a “decision-useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

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...

Purpose – The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit...

Purpose: The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector. Design/methodology/approach: Semi-structured interviews were conducted with 11 senior public servants from three central government departments....

Significant agendas of reform have been implemented in the Australian public sector including the adoption of accrual accounting. The public sector general purpose financial reporting model, like the private sector, is grounded in a ?decision-useful? framework. This model is premised on the...