Policymakers in Latin America increasingly are turning to policies that have high economic rates of return and a favorable impact on income distribution. By providing financial services to small businesses and poor households -which normally lack such services- credit unions help secure growth...

This paper provides a new conceptualisation of high performance government for the public sector. Despite the concerted focus on performance management in both the public and private sectors, the performance puzzle remains. In part, we argue, this is because of a failure to recognise the complex...

Policymakers in Latin America increasingly are turning to policies that have high economic rates of return and a favorable impact on income distribution. By providing financial services to small businesses and poor households -which normally lack such services- credit unions help secure growth...

Purpose – The purpose of this paper is to develop a model to explain frontline employee absence as a form of concerted resistance in a public service welfare environment. Design/methodology/approach – Conflicts over absenteeism can be interpreted as a mix of formal and informal struggles...

We investigate whether fair value information is value relevant within Australian firms in the extractive industries. The Australian accounting standard on financial instruments AASB 139 Financial Instruments: Recognition and Measurement requires measurement of financial instruments based on...

Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and...