This study compares the cost-efficiency of 'in-house' and outsourced to private sector audit supplier arrangements to deliver financial audits in the public sector by examining audit cost-efficiency within the context of the public sector arrangement at one state in Australia (Western...

Significant changes in public sector have impacted on the operations of government audit offices in several countries, notably, Australia, New Zealand, Canada, United Kingdom and the United States. Government audit offices are required to operate in a more contestable or market-like environment,...

Purpose – To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach – A case‐based method is adopted, through the survey of participants in one ABC implementation. Findings – A positive association was...

This study investigates the impact of style of budget use on team-level motivation and team effectiveness. Specifically, we draw on Simons' work (1994, 1995, 2000) to examine how, in biotechnology firms, the extent of interactive and diagnostic uses of budgets affect team effectiveness directly...

The aim of this study is to investigate the relative personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession. This study is motivated by the recent changes within the Australian accounting profession to encourage non-accounting graduates to...