Purpose – The purpose of this paper is to strengthen the theoretical understanding of the processes through which a new regulator seeks to gain legitimacy within an existing regulatory space. The authors do this by investigating the case of the Australian Charities and Not-for-profit...

Purpose: In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health. Design/methodology/approach: The multi-dimensional study...

Purpose – The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this paper is to determine the appropriateness of a general-purpose financial reporting model derived from a “decision-useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this research is to investigate the role and importance of the annual report as a source of information about public sector entities. Design/methodology/approach – This research uses a survey methodology to access users of public sector annual reports and is...