Government provides essential services to the population and therefore, uncertainties that could hinder government's objectives should be identified, mitigated/controlled and monitored. Using the content analysis for data extraction in the annual reports of national government departments...

The Great Recession from 2007/08 to date (2016) has challenged policymakers in significant ways. The initial challenge became a mission to rescue the banking sector, which had major implications for public services. The severe constraints on public finances after the rescue resulted in cutbacks...

This paper explores how strategic management thinking manifests itself in strategic management practice in the public sector. Mintzberg's framework of 10 strategic management schools of thought is chosen for mapping strategic management thinking. The paper analyses a convenience sample of 35...

This paper presents a case study where a cost management project was implemented using action research methodology at two Finnish organizations working in a purchaser-provider relationship. While demonstrating efficiency-seeking motive behind implementation of the management accounting tool, it...

In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions...

While the volume of interdisciplinary public sector accounting research has expanded, there has been a call to deepen the theorisation. This paper explores the theorisation of the most highly cited interdisciplinary public sector accounting as a tool to understand better what constitutes the...

This research work was designed to assess the effect of internal audit function on fraud detection in the Nigerian public sector. Fraud triangle theory which tries to explain reasons why people commit fraud guided this work, survey research design and Purposive sampling technique was adopted as...

Australian and international public sector organisations have faced, and continue to encounter, a plethora of reforms under the umbrella of 'New Public Management' (Guthrie et aI., forthcoming). Underpinning these reforms have been imperatives of budget surpluses and reduced government debt,...

This paper examines the adoption of a formal risk management framework in a large public sector organisation. The paper shows the relevance of risk management as an accountability tool, extended by means of disclosure to the scrutiny of distant others. The paper also reveals how the use of risk...