Purpose – The purpose of this paper is to examine the reporting practice of leading museums in New Zealand (NZ) and the UK to develop a museums' performance accountability disclosure index. Design/methodology/approach – The paper reports a study of annual reporting by 16 museums in NZ and...

Purpose – The purpose of this paper is to examine whether managers deliberately use accruals to convey information regarding firm future profitability. Design/methodology/approach – The paper uses contemporaneous earnings and dividend increase announcements in New Zealand as the research...

Purpose – This paper aims to examine the economic effect of immigration, in particular, government's ability to select human capital that benefits the economy. Design/methodology/approach – The effects of recent migration to New Zealand are examined, drawing on government statistics....

Purpose – Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects of this devolved responsibility...

Purpose – The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an...

Purpose – The purpose of this paper is to draw on the perspectives and experiences of New Zealand board members to propose a balanced scorecard (BSC) for use in measuring and managing the performance of boards. Design/methodology/approach – The views of 35 board members were elicited via...

Purpose – The purpose of this paper is to explore the experience of a New Zealand (NZ) local council in changing from output‐based to outcome‐oriented performance measures, thereby, seeking to enhance understanding of how institutional pressures affect managers in a local government body....

Purpose – The purpose of this paper is to explore how a professional accountants' Institute has projected its changing professional identity through its annual reports. Extensive research has shown that the annual report is one of an organization's most important documents to communicate with...

Purpose – The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology/approach – This is a qualitative study. The views of 27...

The literature has traditionally argued that marketing in firms serving consumer markets is, and should be, different from that in firms serving business markets. This research investigates the marketing practices of 279 firms in Canada and New Zealand to examine the relevance of the...