Purpose – The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology/approach – This is a qualitative study. The views of 27...

Purpose – This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the Audit of Financial Statements and the consequent impact on audit practice. Design/methodology/approach –...

Despite the many international claims that accountants and auditors are positioned to play a pivotal role in the design and conduct of environmental audits, empirical studies have indicated that in the early 1990s few, if any, accounting professionals in New Zealand were actively involved in the...

Purpose – The purpose of this paper is to draw on the perspectives and experiences of New Zealand board members to propose a balanced scorecard (BSC) for use in measuring and managing the performance of boards. Design/methodology/approach – The views of 35 board members were elicited via...

Purpose – This paper aims to examine the use of the balanced scorecard (BSC) as a performance management tool in the public sector. Drawing on a New Zealand study of local government organzations (LGOs), it seeks to identify issues and challenges in implementing the BSC in public sector...