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...

Our earlier studies have reported on contemporary international developments in public sector accounting (PSA) within the reforms of New Public Management (NPM) and New Public Financial Management (NPFM). This paper focuses on what we consider to be the crucial change associated with NPFM, the...

In recent decades, Australian universities have corporatised. Encouraged by a range of Federal Government policies, universities have adopted New Public Management practices, the relevance of which to academia has been questioned (Ryan, Guthrie and Neumann, 2008; Parker, 2007). The term 'collegial...

This paper raises important issues for the identity of Australian business schools arising from the debate on the relevance of management education, a debate largely held outside of Australia. The identity theory of Laclau and Mouffe (1985), adapted to organizations by Bridgman (2005), is used...

Joel S. Demski's work is characterized by the austere discipline of applying the economizing principle to accounting and management phenomena. In natural sciences optimization is used as a structural principle for understanding the organization of the physical universe. As social scientists...