For reporting periods ending on or after 30 June 2004, Australian companies were required to disclose the expected impact of applying Australian equivalents of International Financial Reporting Standards effective from 1 January 2005. The objective of this paper is to examine the association...

The analysis of policy change has produced a number of contrasting theoretical approaches, each offering a lens through which to view policy phenomena. This article suggests that the existing menu of approaches for understanding change can be usefully complemented by an understanding of the role...