In June 2011, Professor David Gilchrist and Associate Professor Robyn Pilcher (Gilchrist & Pilcher) presented a report to the Western Australian Treasury reviewing the Australian Accounting Standards Board’s (AASB) then newly promulgated (for introduction in 2013) Reduced Disclosure Regime...

Introduction / Robyn Pilcher -- Differential reporting : what does it really mean for the public sector? / Robyn Pilcher & David Gilchrist -- Depreciation in local government : still the problems continue / Robyn Pilcher -- The consequences of the current public sector reporting framework for...

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...

Local governments are continuously being subjected to changing legislation in regard to reporting requirements. Results of this research indicate that the amount of time allocated to complying with external reporting requirements was often considered excessive and not always relevant -...

Purpose – This paper aims to explore the perceived drivers behind the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG). It analytically assesses Indonesia’s attempt to introduce PMSs by addressing three research questions: Do organisations in...

Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of...