Purpose – The purpose of this paper is to describe a research method successfully used to study intellectual capital (IC) and IC flows through a highly networked marketplace. Design/methodology/approach – The method integrates computer-assisted content analysis (CA) and multivariate...

Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....

This study investigates the challenges associated with designing a system to evaluate the mature operating phase of long-term partnerships with the private sector for the provision of public services (PPPS), an area largely neglected by a performance audit (PA) focus. It argues that assessing...

This article reports on part of a larger empirical study examining senior managers’ perceptions of corporate environmental management (CEM) and reporting in China. ‘Coercive government institutional involvement’ emerged as one of the major influencing themes of CEM. The state regulatory...

Governments play an important role in providing an appropriate national framework and structure for the development of doctoral education. Nevertheless ultimate responsibility for quality supervision processes lies with institutions, in particular with their units of activity and their policies...

This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the office of the Auditor-General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period...

With the introduction in the 1998-99 state budget of accrual output-based management (AOM), the state of Victoria in Australia is now at the cutting edge of a global public sector management transformation movement. The fundamental elements of financial management change are a full accrual...

To ascertain the status of intellectual capital reporting in a developing nation, this pioneering study examined annual reports of top 30 companies by market capitalization listed in the Colombo stock exchange, Sri Lanka in 1998/1999. They were analyzed using content analysis and data were...

Internationally, the past two decades have seen considerable changes in the management and control of public sector organisations. Reform has been promoted on the grounds that the public sector was too large and cumbersome, organised on the wrong principles and in need of re-invention and...

The recent public policy trend emphasising markets and economic logic among public sector institutions, including universities, has led to the introduction of greater managerialism and formal demonstrations of efficiency and effectiveness. Such moves require a definition of inputs, outputs and...