The literature on public financial management reform has devoted comparatively little attention to the detail and effect of reform process implementation in developing economies. This study contributes to an understanding of this phenomenon by examining the impact of privatisation on a sample of...

The ASX Listing rules and various provisions of the Corporations Act require that listed corporations keep capital markets informed (subject to carve out provisions) of any information that a reasonable person would expect to have a material impact on the price or value of its securities. An...

In this paper, we examine the doctrine of good faith contractual performance in the context of the Australian law of contract. We argue that the doctrine as presently developed has taken on chimerical qualities and in particular, represents an undesirable threat to commercial certainty. In...

Over the past two decades, the reporting frameworks used within the public sectors of a wide variety of jurisdictions have undergone significant change. Much of this change has arguably been relatively incremental, resulting in reporting frameworks still being cast in highly traditional form. At...

With the introduction in the 1998-99 state budget of accrual output-based management (AOM), the state of Victoria in Australia is now at the cutting edge of a global public sector management transformation movement. The fundamental elements of financial management change are a full accrual...

This paper describes accrual base output base budgeting, (AOBB), system and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out and the conclusion offered that these claims are fundamentally rhetorical in their...

Over the past decade, the governments of a growing number of jurisdictions throughout the world have elected to implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This phenomenon has been widely debated in public management...