...Lee D. Parker Purpose This study aims to critically evaluate the COVID-19 and future post-COVID-19 impacts on office design, location and functioning with respect to government and community occupational health and safety expectations. It aims to assess how office efficiency and cost control...

...Warwick Funnell The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using insights from processual analysis as developed by Turner to demonstrate the pressures on state audit...

... of NHS hospitals should be understood in terms of distributive conflict, rather than inefficiency. Through practical demonstration, the authors of this article aim to encourage accounting researchers to use numbers to challenge public policy definitions. Accounting standards Distribution Efficiency...

... performance by subjecting the nationalized industries to the discipline of the market, and so would yield benefits, via greater efficiency, to the industry, customers and the nation. Examines first the extent to which an accounting model and the financial numbers in the annual reports and accounts can be used...

... of the private sector as a model of accountability and efficiency, and increasing the accountability of the public sector. Finds major problems with each of these justifications, highlights other possible explanations for the changes, and emphasizes the importance of the concept of “residual loss” when...

...Peter Hamburger The efficiency audit programme of the Australian Audit Office,which began officially in 1979, was the first substantial move towards performance auditing in Australia. The history of that programme is outlined in support of an argument that the nature and purpose of public‐sector...