This paper examines the current move to the international harmonisation of public sector accounting standards in Australia and New Zealand. It argues that an examination of the historical arrangements to standard setting will do much to inform the current dilemmas posed by the current...

Governments around the world are criticized as inefficient, ineffective, too large, too costly, overly bureaucratic, overburdened by unnecessary rules, unresponsive to public needs, secretive, undemocratic, invasive into rights of citizens, self-serving, and failing in provision of the quantity...

Governments around the world are criticized as inefficient, ineffective, too large, too costly, overly bureaucratic, overburdened by unnecessary rules, unresponsive to public needs, secretive, undemocratic, invasive into rights of citizens, self-serving, and failing in provision of the quantity...