Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector...

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...

Purpose – The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change. Design/methodology/approach – This study takes a...

In recent years, many companies have adopted the total quality management (TQM) philosophy for achieving organizational excellence. The paper reports on the findings of a case study concerned with appraising TQM practices in the Housing Authority of Fiji (HA). The HA has been set up to provide...