Purpose: The purpose of this paper is to explore the sensitivity of economic efficiency rankings of water businesses to the choice of alternative physical and accounting capital input measures. Design/methodology/approach: Data envelopment analysis (DEA) was used to compute efficiency rankings...

Purpose: This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment. Design/methodology/approach: The study contributes to accounting and accountability literature in...

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...

This paper reports the results of an empirical study that explores how industry characteristics are associated with the design of productivity measurement systems. The responses of 114 chief executives, drawn from a wide range of New Zealand‐based manufacturing companies, to a mailed survey...

Recently the inclusion of land under roads as an asset in financial reports by Australian local governments has led to several concerns arising from dissatisfaction with certain elements of the new accounting standards and concepts, particularly, the Australian Accounting Standard AAS 27...