Purpose: This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design: This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in...

Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the Treaty have developed and how these differ from those that have developed generally in the New Zealand public...

The Private Finance Initiative (PFI) is designed to introduce new resources into the national infrastructure. It introduces the idea that the public sector can provide services by purchasing them from the private sector rather than by direct provision. There have been considerable disagreements...

This study describes the history and present conditions of the accounting profession in Japan. In particular, the crises of the 1990s have highlighted the fact that Japanese CPAs operate under quite different institutional arrangements from their Anglo‐American counterparts. In addition, there...

An overview of recent research in finance, financial accounting and accountability, internal accounting and management information systems and audit in the public sector. To date, most such research activity has focused on financial accounting and accountability. Nevertheless, there are still...

A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures the research performance of 573 Australian academic staff in the accounting discipline to explain what current accounting...

Given the emphasis in today's environment on customer focus, stakeholders’ interests, public‐sector organisational performance and other methods of assessment are employed to address issues in the new public management and prevailing managerialism in measurement of public‐sector...

Purpose The purpose of this paper is to recommend a framework for remodelling a public sector knowledge management system (KMS) using key knowledge management (KM) processes. The rationale is to provide insight and guidelines to organisations that struggle with KM. Design/methodology/approach...

Examines the development of marketing in the public service and presents a short discussion of the growth of marketing in public service organizations over the last 20 years. A critical analysis of marketing as applied to the public service, argues that, if it is applicable, it eeds to be...

The influence of government planning on the public sector can be seen in the attempt to increase efficiency, which often overlooks more distant objectives. The most usual strategic policy has been one of incrementalism — a policy of small‐scale change introduced gradually. The claims of this...