Significant agendas of reform have been implemented in the Australian public sector including the adoption of accrual accounting. The public sector general purpose financial reporting model, like the private sector, is grounded in a ?decision-useful? framework. This model is premised on the...

This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value...

Purpose – It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox of practical suggestions to guide the conduct of...

Purpose – It is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically-informed toolbox of practical suggestions to guide the conduct of...