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Scott, Julie E.M.; McKinnon, Jill L.; Harrison, Graeme L. - In: Accounting, Auditing & Accountability Journal 16 (2003) 1, pp. 104-140

in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of …

Persistent link: https://www.econbiz.de/10014640947

Intergenerational equity in municipal accounting: New Zealand in the early 20th century

Colquhoun, Philip - In: Accounting History Review 21 (2011) 2, pp. 143-161

This study addresses issues relating to accounting for fixed assets by municipalities - issues not previously discussed in the accounting history literature. The paper reveals the significance of the principle of intergenerational equity and the influence of user groups in the development of...

Persistent link: https://www.econbiz.de/10009200809

Going where no accounting historian has gone before

Lee, T.A. - In: Accounting, Auditing & Accountability Journal 19 (2006) 6, pp. 918-944

Purpose – The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK. Design/methodology/approach – The study adopts a counterfactual research design...

Persistent link: https://www.econbiz.de/10014641090

Legitimacy and parliamentary oversight in Australia: The rise and fall of two public accounts committees

Jacobs, Kerry; Jones, Kate - In: Accounting, Auditing & Accountability Journal 22 (2009) January, pp. 13-34

Purpose – The purpose of this paper is to address the question of whether two early Australian public accounts committees were established for the purpose of legitimating governments of the time. Design/methodology/approach – The paper addressed these issues through a study of the...

Persistent link: https://www.econbiz.de/10009318100

Accounting's chaotic margins: Financial reporting of the library collections of Australia's public universities, 2002-2006

West, Brian; Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 23 (2010) February, pp. 201-228

reporting of the library collections of Australia's public universities as assets in general purpose financial reports. Design …/methodology/approach – A survey is undertaken of the annual reports of Australia's 36 public universities for the period 2002 to 2006. The …

Persistent link: https://www.econbiz.de/10009320508

Public sector accountability and commercial-in-confidence outsourcing contracts

Barton, Allan D. - In: Accounting, Auditing & Accountability Journal 19 (2006) February, pp. 256-271

Purpose – The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial-in-confidence basis negates the accountability requirement and can lead to inefficiency. This thereby negates...

Persistent link: https://www.econbiz.de/10009350758

Securing Institutional Legitimacy or Organisational Effectiveness? A Case Examining the Impact of Public Sector Reform Initiatives in an Australian Local Authority

Hoque, Zahirul - Deakin University, Faculty of Business and Law, School … - 2005

The article considers the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority. A theoretical framework is developed using new...

Persistent link: https://www.econbiz.de/10004982351

The practice turn in environmental reporting: A study into current practices in two Australian commonwealth departments

Lodhia, Sumit; Jacobs, Kerry - In: Accounting, Auditing & Accountability Journal 26 (2013) April, pp. 595-615

Purpose – The purpose of this paper is to explore environmental reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. Design/methodology/approach – The research moves beyond the existing...

Persistent link: https://www.econbiz.de/10010685402

Public sector reform – Implications for accounting, accountability and performance of state‐owned entities – an Australian perspective

Hoque, Zahirul; Moll, Jodie - In: International Journal of Public Sector Management 14 (2001) 4, pp. 304-326

Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform...

Persistent link: https://www.econbiz.de/10014798689

Securing institutional legitimacy or organizational effectiveness?

Hoque, Zahirul - In: International Journal of Public Sector Management 18 (2005) 4, pp. 367-382

Purpose – The purpose of this paper is to consider the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority....

Persistent link: https://www.econbiz.de/10014798833

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