Recently public interest in the police service in Australia has emanated from extensive media coverage and from rising public accountability expectations. In light of this, the current paper explores how far the accounting, accountability and performance management systems within “new public...

New public financial management (or NPFM) doctrines advocate the introduction of commercial accounting practices such as accrual accounting and budgeting and meaningful performance measures and management. Within the new public management (NPM) paradigm, NPFM emphasizes financial accountability...

While previous contingency accounting studies conceived external environmental factors as affecting budgeting in terms of markets, technology, or task uncertainty, industrial relations environment has been rarely considered as an important influential factor in accounting research. Nonetheless,...

This paper reports on a case study of the utilisation and users of cost information in a state-owned teaching and research hospital in Australia. The findings indicate that the current utilisation of the cost inforamtion resides primarily at higher executive and managerial levels of the...

This article focuses on organizational and social accountability reforms and employee behaviour in an Australian local authority. Using the institutional theory and behavioural literatures, it sought to understand how recent local government reforms in Australia influenced a local city council...