-
2
-
-
84857972775
-
Do NZ IFRS meet the public sector's needs?
-
Brady, K. (2007), “Do NZ IFRS meet the public sector's needs?”, Chartered Accountants Journal, Vol. 86 No. 10, pp. 19-20.
-
(2007)
Chartered Accountants Journal
, vol.86
, Issue.10
, pp. 19-20
-
-
Brady, K.1
-
3
-
-
0007220594
-
An institutional perspective on performance measurement and management in the ‘new public sector’
-
Brignall, S. and Modell, S. (2000), “An institutional perspective on performance measurement and management in the ‘new public sector’, Management Accounting Research, Vol. 11 No. 3, pp. 281-306.
-
(2000)
Management Accounting Research
, vol.11
, Issue.3
, pp. 281-306
-
-
Brignall, S.1
Modell, S.2
-
4
-
-
38249008900
-
An empirical analysis of theories on factors influencing state government accounting disclosure
-
Cheng, R.H. (1992), “An empirical analysis of theories on factors influencing state government accounting disclosure”, Journal of Accounting & Public Policy, Vol. 11, pp. 1-42.
-
(1992)
Journal of Accounting & Public Policy
, vol.11
, pp. 1-42
-
-
Cheng, R.H.1
-
6
-
-
33749997823
-
International financial reporting standards and experts perceptions of disclosure quality
-
Daske, H. and Gebhardt, G. (2006), “International financial reporting standards and experts perceptions of disclosure quality”, Abacus, Vol. 42 Nos 3 / 4, pp. 461-498.
-
(2006)
Abacus
, vol.42
, Issue.3-4
, pp. 461-498
-
-
Daske, H.1
Gebhardt, G.2
-
7
-
-
84993016423
-
Institutional isomorphism
-
Di Maggio, P. and Powell, W. (1983), “Institutional isomorphism”, American Sociological Review, Vol. 48 No. 2, pp. 147-160.
-
(1983)
American Sociological Review
, vol.48
, Issue.2
, pp. 147-160
-
-
Di Maggio, P.1
Powell, W.2
-
8
-
-
0010197209
-
Research, intuition, and politics in accounting inquiry
-
Gerboth, D.L. (1973), “Research, intuition, and politics in accounting inquiry”, Accounting Review, Vol. 48 No. 3, pp. 475-482.
-
(1973)
Accounting Review
, vol.48
, Issue.3
, pp. 475-482
-
-
Gerboth, D.L.1
-
9
-
-
0002359601
-
The normative prescription of organizations
-
Ballinger Publishing Cambridge
-
Hinings, B., Greenwood, R. and Zucker, L.G. (1988), “The normative prescription of organizations”, Institutional Patterns and Organizations: Culture and Environment, Ballinger Publishing, Cambridge, pp. 53-70.
-
(1988)
Institutional Patterns and Organizations: Culture and Environment
, pp. 53-70
-
-
Hinings, B.1
Greenwood, R.2
Zucker, L.G.3
-
10
-
-
84858221221
-
Does financial accounting dominate management accounting – a research note
-
Hopper, T., Kirkham, L., Scapens, R.W. and Turley, S. (1992), “Does financial accounting dominate management accounting – a research note”, Management Accounting Research, Vol. 3, pp. 307-311.
-
(1992)
Management Accounting Research
, vol.3
, pp. 307-311
-
-
Hopper, T.1
Kirkham, L.2
Scapens, R.W.3
Turley, S.4
-
11
-
-
33750188807
-
Australia's switch to international financial reporting standards: a perspective from account preparers
-
Jones, S. and Higgins, A.D. (2006), “Australia's switch to international financial reporting standards: a perspective from account preparers”, Accounting and Finance, Vol. 46 No. 4, pp. 629-652.
-
(2006)
Accounting and Finance
, vol.46
, Issue.4
, pp. 629-652
-
-
Jones, S.1
Higgins, A.D.2
-
12
-
-
0030098078
-
External financial reporting and management information: a survey of UK management accountants
-
Joseph, N., Turley, S., Burns, J., Lewis, L., Scapens, R. and Southworth, A. (1996), “External financial reporting and management information: a survey of UK management accountants”, Management Accounting Research, Vol. 7, pp. 73-93.
-
(1996)
Management Accounting Research
, vol.7
, pp. 73-93
-
-
Joseph, N.1
Turley, S.2
Burns, J.3
Lewis, L.4
Scapens, R.5
Southworth, A.6
-
13
-
-
0347372775
-
Coping with ambiguity: reconciling external legitimacy and organizational implementation in performance measurement
-
Lawton, A., Mc Kevitt, D. and Millar, M. (2000), “Coping with ambiguity: reconciling external legitimacy and organizational implementation in performance measurement”, Public Money & Management, Vol. 20 No. 3, pp. 13-19.
-
(2000)
Public Money & Management
, vol.20
, Issue.3
, pp. 13-19
-
-
Lawton, A.1
Mc Kevitt, D.2
Millar, M.3
-
14
-
-
84993008781
-
IFRS: next question: is your financial reporting sustainable?
-
Mc Donnell, J. (2006), “IFRS: next question: is your financial reporting sustainable?”, Accountancy Ireland, Vol. 38 No. 2, pp. 19-21.
-
(2006)
Accountancy Ireland
, vol.38
, Issue.2
, pp. 19-21
-
-
Mc Donnell, J.1
-
15
-
-
84993049150
-
Institutionalized organizations: formal structure as myth and ceremony
-
Meyer, J. and Rowan, B. (1977), “Institutionalized organizations: formal structure as myth and ceremony”, American Journal of Sociology, Vol. 83, pp. 340-363.
-
(1977)
American Journal of Sociology
, vol.83
, pp. 340-363
-
-
Meyer, J.1
Rowan, B.2
-
16
-
-
0001604528
-
Centralization and the legitimacy problems of local government
-
Sage Beverley Hills CA
-
Meyer, J.W. and Scott, R.W. (1983), “Centralization and the legitimacy problems of local government”, in Ed. Meyer, J.W. and Ed. Scott, W.R. (Eds), Organizational Environments: Ritual and Rationality, Sage, Beverley Hills CA, pp. 199-215.
-
(1983)
Organizational Environments: Ritual and Rationality
, pp. 199-215
-
-
Meyer, J.W.1
Meyer, J.W.2
Scott, R.W.3
Scott, W.R.4
-
17
-
-
0002766977
-
Institutional and technical sources of organizational structure: explaining the structure of educational organizations
-
Sage Beverley Hills, CA
-
Meyer, J.W., Scott, W.R. and Deal, T.E. (1983), “Institutional and technical sources of organizational structure: explaining the structure of educational organizations”, in Ed. Meyer, J.W. and Ed. Scott, W.R. (Eds), Organizational Environments: Ritual and Rationality, Sage, Beverley Hills, CA, pp. 45-67.
-
(1983)
Organizational Environments: Ritual and Rationality
, pp. 45-67
-
-
Meyer, J.W.1
Meyer, J.W.2
Scott, W.R.3
Scott, W.R.4
Deal, T.E.5
-
18
-
-
84928460817
-
Centralization, fragmentation, and school district complexity
-
Meyer, J.W., Scott, W.R. and Strang, D. (1987), “Centralization, fragmentation, and school district complexity”, Administrative Science Quarterly, Vol. 32, pp. 186-201.
-
(1987)
Administrative Science Quarterly
, vol.32
, pp. 186-201
-
-
Meyer, J.W.1
Scott, W.R.2
Strang, D.3
-
19
-
-
84992964454
-
Strategic responses to institutional processes
-
Oliver, C. (1991), “Strategic responses to institutional processes”, Academy of Management Review, Vol. 16 No. 1, pp. 145-179.
-
(1991)
Academy of Management Review
, vol.16
, Issue.1
, pp. 145-179
-
-
Oliver, C.1
-
20
-
-
0008536254
-
Infrastructure accounting for local authorities: technical management and political context
-
Pallot, J. (1997), “Infrastructure accounting for local authorities: technical management and political context”, Financial Accountability & Management, Vol. 13 No. 3, pp. 225-242.
-
(1997)
Financial Accountability & Management
, vol.13
, Issue.3
, pp. 225-242
-
-
Pallot, J.1
-
22
-
-
84986120895
-
Financial reporting and local government reform – a (mis)match?
-
Pilcher, R. (2005), “Financial reporting and local government reform – a (mis)match?”, Qualitative Research in Accounting & Management, Vol. 2 No. 2, pp. 171-192.
-
(2005)
Qualitative Research in Accounting & Management
, vol.2
, Issue.2
, pp. 171-192
-
-
Pilcher, R.1
-
24
-
-
0003848574
-
-
CIMA London
-
Scapens, R.W., Turley, S., Burns, J., Lewis, L., Joseph, N. and Southworth, A. (1996), External Reporting and Management Decisions: A Study of their Interrelationship in UK Companies, CIMA, London.
-
(1996)
External Reporting and Management Decisions: A Study of their Interrelationship in UK Companies
-
-
Scapens, R.W.1
Turley, S.2
Burns, J.3
Lewis, L.4
Joseph, N.5
Southworth, A.6
-
25
-
-
84992956280
-
The adolescence of institutional theory
-
Scott, W.R. (1987), “The adolescence of institutional theory”, Administrative Science Quarterly, Vol. 32, pp. 493-511.
-
(1987)
Administrative Science Quarterly
, vol.32
, pp. 493-511
-
-
Scott, W.R.1
-
26
-
-
84934562662
-
Organizational legitimacy and the liability of newness
-
Singh, J., Tucker, D. and House, R. (1986), “Organizational legitimacy and the liability of newness”, Administrative Science Quarterly, Vol. 31, pp. 171-193.
-
(1986)
Administrative Science Quarterly
, vol.31
, pp. 171-193
-
-
Singh, J.1
Tucker, D.2
House, R.3
-
27
-
-
0011049468
-
The politicization of accounting
-
Solomons, D. (1978), “The politicization of accounting”, Journal of Accountancy, Vol. 146 No. 5, pp. 65-72.
-
(1978)
Journal of Accountancy
, vol.146
, Issue.5
, pp. 65-72
-
-
Solomons, D.1
-
28
-
-
80051902385
-
Facilitating the independent accountant's review of internal accounting control
-
Stemf, V.H. (1943), “Facilitating the independent accountant's review of internal accounting control”, Journal of Accountancy, Vol. 75 No. 1, pp. 49-57.
-
(1943)
Journal of Accountancy
, vol.75
, Issue.1
, pp. 49-57
-
-
Stemf, V.H.1
-
29
-
-
0000189829
-
Institutional sources of change in organizational structure: the diffusion of civil service reform, 1880 – 1935
-
Tolbert, P. and Zucker, L.G. (1983), “Institutional sources of change in organizational structure: the diffusion of civil service reform, 1880 – 1935”, Administrative Science Quarterly, Vol. 28 No. 1, pp. 22-39.
-
(1983)
Administrative Science Quarterly
, vol.28
, Issue.1
, pp. 22-39
-
-
Tolbert, P.1
Zucker, L.G.2
-
30
-
-
84993008546
-
Infrastructure reporting: attitudes of potential preparers and users
-
Walker, R.G., Dean, G.W. and Edwards, P.J. (2004), “Infrastructure reporting: attitudes of potential preparers and users”, Financial Accountability & Management, Vol. 20 No. 4, pp. 1-25.
-
(2004)
Financial Accountability & Management
, vol.20
, Issue.4
, pp. 1-25
-
-
Walker, R.G.1
Dean, G.W.2
Edwards, P.J.3
-
31
-
-
0347684147
-
The legitimate concern with fairness
-
Williams, P.F. (2006), “The legitimate concern with fairness”, Accounting, Organizations and Society, Vol. 12 No. 2, pp. 169-189.
-
(2006)
Accounting, Organizations and Society
, vol.12
, Issue.2
, pp. 169-189
-
-
Williams, P.F.1
-
32
-
-
0038285116
-
The role of institutionalization in cultural persistence
-
Zucker, L.G. (1977), “The role of institutionalization in cultural persistence”, American Sociological Review, Vol. 42, pp. 726-743.
-
(1977)
American Sociological Review
, vol.42
, pp. 726-743
-
-
Zucker, L.G.1
-
33
-
-
0023496834
-
Institutional theories of organization
-
Zucker, L.G. (1987), “Institutional theories of organization”, Annual Review of Sociology, Vol. 13, pp. 443-6.
-
(1987)
Annual Review of Sociology
, vol.13
, pp. 443-446
-
-
Zucker, L.G.1
-
34
-
-
0002305159
-
Where do institutional patterns come from? Organizations as actors in social systems
-
Ballinger Cambridge, MA
-
Zucker, L.G. (1988), “Where do institutional patterns come from? Organizations as actors in social systems”, in Ed. Zucker, L.G. (Ed.), Institutional Patterns and Organizations: Culture and Environment, Ballinger, Cambridge, MA, pp. 23-52.
-
(1988)
Institutional Patterns and Organizations: Culture and Environment
, pp. 23-52
-
-
Zucker, L.G.1
Zucker, L.G.2
-
35
-
-
84993102298
-
AASB 1031
-
Australian Accounting Standards Board, Melbourne.
-
AASB 1031 (2004), Materiality, Australian Accounting Standards Board, Melbourne.
-
(2004)
Materiality
-
-
-
36
-
-
84992986728
-
AASB
-
Australian Accounting Standards Board Australian Accounting Standards Board Melbourne
-
AASB (2004), Framework for the Preparation and Presentation of Financial Statements, Australian Accounting Standards Board, Australian Accounting Standards Board, Melbourne.
-
(2004)
Framework for the Preparation and Presentation of Financial Statements
-
-
-
37
-
-
84993032182
-
Cat. No. 3218.0 as in NSW grants commission table of fags to NSW local government bodies – 1991/92 – 2005/06
-
Australian Bureau of Statistics, Regional Population Growth, Australia and New Zealand available at: (accessed November 2006).
-
Australian Bureau of Statistics, Regional Population Growth, Australia and New Zealand (2003 / 2004), “Cat. No. 3218.0 as in NSW grants commission table of fags to NSW local government bodies – 1991/92 – 2005/06”, available at: www.dlg.nsw.gov.au/dlg/dlghome/documents/Information/grants06.xls (accessed November 2006).
-
(2003)
-
-
-
38
-
-
84993033734
-
Australian accounting standard 27 (AAS 27)
-
Australian Society of Certified Practising Accountants, Members' Handbook on Disk Melbourne available at: (accessed December 2006).
-
Australian Society of Certified Practising Accountants, Members' Handbook on Disk (2002), “Australian accounting standard 27 (AAS 27)”, Financial Reporting by Local Governments, Melbourne, available at: www.dlg.nsw.gov.au (accessed December 2006).
-
(2002)
Financial Reporting by Local Governments
-
-
-
39
-
-
84992942667
-
Annual Report 2001/02
-
Department of Local Government (NSW) available at: (accessed July 2003).
-
Department of Local Government (NSW) (2003), “Annual Report 2001/02”, available at: www.dlg.nsw.gov.au (accessed July 2003).
-
(2003)
-
-
-
41
-
-
0009164335
-
Smoothing periodic income
-
Hepworth, S. (1953), “Smoothing periodic income”, The Accounting Review, Vol. 28 No. 1, pp. 32-9
-
(1953)
The Accounting Review
, vol.28
, Issue.1
, pp. 32-39
-
-
Hepworth, S.1
-
42
-
-
84993102279
-
The earnings smoothing potential of systematic depreciation
-
Hillier, J., Mc Crae, M. (1998), “The earnings smoothing potential of systematic depreciation”, Abacus, Vol. 34 No. 1, pp. 75-91.
-
(1998)
Abacus
, vol.34
, Issue.1
, pp. 75-91
-
-
Hillier, J.1
Mc Crae, M.2
-
43
-
-
84993003073
-
Independent Enquiry into the Financial Sustainability of Local Government
-
Final Report: Findings and Recommendations, Local Government and Shires Association.
-
Independent Enquiry into the Financial Sustainability of Local Government (2006), Are Councils Sustainable?, Final Report: Findings and Recommendations, Local Government and Shires Association.
-
(2006)
Are Councils Sustainable?
-
-
-
44
-
-
84993032226
-
International Accounting Standards Board
-
International Accounting Standards Board (2004 a), IAS 16 Property Plant and Equipment.
-
(2004)
IAS 16 Property Plant and Equipment
-
-
-
45
-
-
84992980791
-
International Accounting Standards Board
-
International Accounting Standards Board (2004 b), IAS 19 Employee Benefits.
-
(2004)
IAS 19 Employee Benefits
-
-
-
47
-
-
84993002938
-
KPMG Australia
-
available at: (accessed December 2006).
-
KPMG Australia (2006), International Financial Reporting Standards, available at: www.kpmg.com.au/Default.aspx?tabid=695 (accessed December 2006).
-
(2006)
International Financial Reporting Standards
-
-
-
48
-
-
84992964548
-
NSW Shires Association
-
paper presented at Annual Conference, 4 June NSW Shires Association Parkes
-
NSW Shires Association (2003), paper presented at Annual Conference, 4 June, NSW Shires Association, Parkes.
-
(2003)
-
-
|