Showing 1 - 10 of 43
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...
Persistent link: https://www.econbiz.de/10014641075
Governments in Australia are in the process of implementing accrual reporting for their departments and governments as a whole. The central issue of this paper is to provide an explanation as to how general purpose financial reporting became a significant issue for governments in Australia....
Persistent link: https://www.econbiz.de/10014641621
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...
Persistent link: https://www.econbiz.de/10014642632
Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper...
Persistent link: https://www.econbiz.de/10014928760
Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process....
Persistent link: https://www.econbiz.de/10014968905
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
Purpose – The paper explores the rapidly changing environment affecting universities and their research communities. It sets out to explore the effect of university corporatisation on research and teaching, and aims to identify likely coping strategies for researchers. The role of AAAJ in...
Persistent link: https://www.econbiz.de/10014641000
Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for...
Persistent link: https://www.econbiz.de/10014641052
Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...
Persistent link: https://www.econbiz.de/10014641125
Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...
Persistent link: https://www.econbiz.de/10014641135