Several previous research studies have reported mixed results concerning the direct association between non-financial performance measures and performance. The presence of environmental uncertainty on this relationship has not been established. This paper makes a contribution to this area by...

New public financial management (or NPFM) doctrines advocate the introduction of commercial accounting practices such as accrual accounting and budgeting and meaningful performance measures and management. Within the new public management (NPM) paradigm, NPFM emphasizes financial accountability...

A paper sets out to explore how far has "New Public Management" (NPM) evolved within an Australian government services agency. NPM is placing government organizations on a competitive footing where they had a monopoly in their operations. The exploratory findings indicate that the subject...

While previous contingency accounting studies conceived external environmental factors as affecting budgeting in terms of markets, technology, or task uncertainty, industrial relations environment has been rarely considered as an important influential factor in accounting research. Nonetheless,...

This paper reports on a case study of the utilisation and users of cost information in a state-owned teaching and research hospital in Australia. The findings indicate that the current utilisation of the cost inforamtion resides primarily at higher executive and managerial levels of the...

Purpose Investigates the influence of society, harmonization and market orientation on the level of non-mandatory disclosures in a developing country context - Fiji. Design/methodology/approach Theoretically, this paper uses legitimacy theory. A content analysis of the non- mandatory disclosures...

In this article we report the results of an inductive field study designed to develop an understanding of organizational and accounting change in an Australian church organization. We approach this study following the insights from Burns and Scapens’ (2000) theorisation of management...

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...

Purpose – The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational Change. Design/methodology/approach – A textual analytical approach is adopted to review the selected...

Purpose – The purpose of this article is to present a snapshot review of the papers accepted for publication in this special issue of the 2010 Global Accounting and Organizational Change (GAOC) conference which was held in July, 2010 at Babson College, USA. Design/methodology/approach – A...