Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international...

Purpose – The purpose of this paper is to explore the implications of empowerment practices within the disability support service (DSS) sector in New Zealand. The DSS framework is designed as part of the public sector reform process to promote empowerment for people with disabilities so that...

Purpose – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology – The case study method is adopted. The authors draw on recent extension to...

Purpose – This paper aims to examine how small, grass-roots non-governmental organisations (NGOs) account for their actions and expenditures and how this accountability is discharged to, and benefits, the citizens they serve. Design/methodology/approach – The paper draws on social capital...

Purpose – The purpose of this paper is to explore the implications of empowerment practices within the disability support service (DSS) sector in New Zealand. The DSS framework is designed as part of the public sector reform process to promote empowerment for people with disabilities so that...

The paper presents a case study of accounting change in a public sector organisation: the Housing Authority of Fiji (HAF). It draws on institutional theory. Institutional theories view organisational functioning (including accounting) as apart of a wider set of social/institutional practices....

Looks at New Zealand’s provision for the disabled. Reports on evidence from observation of the actual assessment process. Empirical data are used about the perceptions of both the assessors and the clients. Determines whether the stated aims of government policy are achieved. Appears that...

The effectiveness of the reforms of the health sector in New Zealand will depend on the development of new accounting and information systems. The reforms have been rapid and significant. Increasing attention is being given to the development of costing and budgeting as a part of the reform...

Recent health reform in New Zealand has transformed public hospitals and related health services into Crown Health Enterprises (CHEs), which have a statutory objective to operate as successful and efficient businesses. Examines managerialist interpretations of a proposed executive information...

The purpose of this paper is twofold. The first part introduces a theoretical argument from Giddens to help explain the way in which accounting systems and systems of accountability have changed abruptly in New Zealand’s health care sector. The changes are proceeding, surrounded by controversy...