<title>Abstract</title> The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and management practices and motives of businesses that report on their social, environmental or sustainability...

This paper describes accrual output based budgeting (AOBB) systems and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out, and the conclusion offered that these claims are fundamentally rhetorical in their characteristics....

<title/> This article analyses voluntary sustainability reporting practices in seven Australian public sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting practices are diverse and the use of the GRI public agency supplement fragmented, with the annual report being...

Purpose –The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach -An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings -It...

Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these...

Purpose – The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

This article presents an investigation into the Australian public education sector and focuses on the management of research and doctoral education in an increasingly corporatized climate. It is argued that diversity in knowledge creation and production is central to the successful Knowledge...