This paper explores the impact of neoliberalism on Australia's public higher education
system. It examines flaws in the university system revealed by the COVID‐19 pandemic and …

Purpose–The purpose of this paper is to set out key issues in the academic study of non‐
governmental organisation (NGO) accountability, and to introduce papers appearing in this …

Purpose This paper explores how neoliberalism restrains the ability of governments to
respond to crises through budgetary action. It examines the immediate budgetary responses …

The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

Research and learning about sustainability accounting is very often focused on for-profit,
business organizations. This makes sense when we consider the historic role of …

In this brief foreword, we comment on the nature and extent of the adoption of accrual
accounting throughout the public sector of economies internationally, by focusing on two …

The move from cash to accruals accounting by many governments is viewed as an aspect of
an ongoing New Public Management agenda designed to achieve a more business-like and …

Accounting research has increasingly been concerned to investigate professional expertise.
This paper contributes to this interest by examining the process by which state (or …

This paper seeks to measure the degree of accrual implementation in EU local government
accounting systems and also tries to give an answer to the question of why accrual …

This article presents the findings of a project investigating the intended and unintended
consequences of the contemporary performance-driven environment in the Australian …