This paper discusses six television programme formats which were self-selected by Australian university students to facilitate their group-based presentations of accounting subject matter to fellow students in seminar and tutorial classes. This paper is a reflection upon the experiences of these...

Performance indicators used in the management control systems of 18 Australian manufacturing and service firms are analyzed and critiqued. Investigation is conducted into whether movements in non-accounting based indicators are associated with, or imitate, accounting based indicators of...

This study presents a contemporary account of budgeting in a public hospital setting. Qualitative semi-structured interviews and observations of information systems and documentation are utilised to form an assessment of the relationship between accountants and users. This study finds that...

Outcome measurement procedures have been advocated recently as a means of eliciting better accountability and more effective program evaluation by non‐profit organisations. The principal benefits of utilising these techniques have not been appreciated widely, thwarting more widespread...

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...

Purpose: The purpose of this paper is to examine autobiographical vignettes that are embedded in the annual report letters to shareholders of chief executive officers (CEOs). The aim is to reveal the capacity of this narrative to self-construct leader identity, show how they can help CEOs...