This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting standard setting process, using Critical Discourse Analysis...

Purpose – This paper applies a power framework to critically analyse the international accounting standard setting process for the extractive industries. Design/methodology/approach – Publicly available data, including comment letters, annual reports, company websites, and IASC/IASB...

During the last two decades of New Public Management (NPM), reformist governments have transformed the principle underlying Australia’s government accountability from compliance to performance evaluation. This change has been instituted in three phases, against a backdrop of uncertainty,...

Research into nonprofit organizations abounds, but not much is known about public sector nonprofit organizations. Recent funding incentives in Australia have led to significant changes in the market environment for such organizations. This study describes these market changes and explores the...

This paper explains the proliferation of consulting activities in nonprofit organizations, and illustrates it by a study of the external consultancies commissioned by one religious/charitable organization (RCO) within a twelve-month period. The qualitative study, conducted over one year,...

The profile of accounting in the nonprofit sector has been raised substantially in recent years, due to profound changes in the institutional environment in which organizations in that sector operate. One of the factors that has resulted in the adoption of corporate-style financial management...

This paper exposes the impact of competitive grant funding on public sector nonprofit volunteer organisations, using institutional theory to explain developments within this sector. A conceptual model is developed from which five propositions are derived. Bushcare units, in experiencing...

Nonprofit organizations operate in an increasingly corporatised, competitive environment. More and more, as institutions with charitable agenda, they need to promote an image that will enhance their ability to attract the funding they require in order to continue their operations. Competition...