The paper presents a case study of accounting change in a public sector organisation: the Housing Authority of Fiji (HAF). It draws on institutional theory. Institutional theories view organisational functioning (including accounting) as apart of a wider set of social/institutional practices....

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of...

Purpose – This paper sets out to contrast the ubiquitous, globalizing influence of new public management (NPM) with an alternative approach more attuned to the local needs of communities, especially those with health and economic problems in less‐developed countries. The Ugandan...

Looks at New Zealand’s provision for the disabled. Reports on evidence from observation of the actual assessment process. Empirical data are used about the perceptions of both the assessors and the clients. Determines whether the stated aims of government policy are achieved. Appears that...

The effectiveness of the reforms of the health sector in New Zealand will depend on the development of new accounting and information systems. The reforms have been rapid and significant. Increasing attention is being given to the development of costing and budgeting as a part of the reform...

Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information...

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...

Purpose – This paper aims to bring greater clarity to the debate on the merits (or demerits) of relative performance evaluation through a broad assessment of current UK National Health Service (NHS) benchmarking. It seeks to examine whether benchmarking is being used dynamically to disseminate...

Purpose – The pupose of this paper is to present an overview of the main conceptual and methodological issues that underlie our current understanding of benchmarking initiatives in the field of health. Design/methodology/approach – The paper is based on a pragmatic review of the literature...