Recent accounting scandals in the private and public sectors have drawn increasing attention to the shortcomings of traditional financial reporting. In an attempt to respond to these limitations, various reporting frameworks have been developed. The paper proposes a comprehensive Extended...

This paper presents the findings of a project investigating the intended and unintended consequences of the contemporary performance driven environment in the Australian higher education sector (AHES) focusing on the performance mechanisms used and the performance information required. It is...

New public management (NPM) changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to focus on how the Balanced Scorecard (BSC) has been used in both Italian and Australian local government organisations, focusing on implementation...

When Professor June Pallot died of cancer in 2004 at the age of 51, she left behind her a wealth of research on public sector financial management reforms, New Zealand's public sector financial management reforms in particular. June's work has been hailed internationally as providing a voice of...

Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

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 quot;modernisationquot;, which, in part, means that these...

This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company's choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure by focusing on a single industry and customising the...

The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...

Purpose: The purpose of this paper is to develop a framework for the strategic management of knowledge resources by analysing various research literatures. Also, it aims to extend the traditional financial focus of organisational performance to include knowledge resources and also provide...