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...

This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks....

This paper describes accrual base output base budgeting, (AOBB), system 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...

Increasingly, researchers in the field of Intellectual capital (IC) need to be able to justify the specific research methods they use in the collection of the empirical data that they examine to support opinions regarding the merit of different approaches to managing and reporting Intellectual...

This paper examines the intent and consequences of 'new' accounting (the 'New Public Financial Management') (NPFM) procedures invoked to facilitate a macro-micro interface within the context of the significant administrative reform of the New Zealand (NZ) state education system. The 1989...

In recent years, a trend in management has been the introduction of human capital (HC) management and accounting. As a result of this trend, there has been a demand from external stakeholders for a different sort of information, and many firms have, in an attempt to meet this demand, become more...

Recently there has been increased interest in sustainable development and sustainability reporting. This study conducts content analysis to examine, ex post, whether the sample companies' voluntary sustainability reporting within their annual reports represents attempts to gain, maintain or...