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,...

I examine how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. The majority of organisations sampled emphasised the 'anticipation' of identity fraud and, in particular,...

The purpose of the paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. The paper reviews knowledge management and strategic cost management literatures to identify key elements that determine...

This study examines intra-industry variation in CSR disclosure practice. Specifically, it investigates whether companies from industry sub-sectors with different CSR profiles have varying patterns of CSR disclosure. The industry analysed is the Australian food and beverage industry. The paper...

Purpose – This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach – The...

As the global economy boomed in the late 1990s, corporations spent heavily on technology innovation and pursued radical new electronic business opportunities. Years later, it is well documented that these expectations did not eventuate, with a consensus view that insufficient value propositions,...

This paper examines how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. The majority of organisations sampled emphasised the 'anticipation' of identity fraud and, in...

Available evidence indicates that identity fraud is a significant risk to organisations. Despite this, a lack of research exists on the role of performance measurement and costing systems in supporting organisational responses to this problem. This paper presents exploratory evidence on the...

This paper reports on the life-time annual returns and volatility of the largest Australian five-star rated investment funds. Using this actual performance data, we model the likelihood that an investor would have viewed the actual performance as either positive or negative based upon the...

This paper uses both intellectual capital and corporate social responsibility/stakeholder perspectives in examining how key performance indicator (KPI) reporting discloses the performance of organisations in managing and utilising their human resources. Using content analysis techniques, it...