...Nizar Mohammad Alsharari Purpose This paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to public sector reforms. Design/methodology/approach The paper uses an explanatory...

... of such practices in the public sector. Design/methodology/approach Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling. Findings The study found that both the interactive...

...Nizar Mohammad Alsharari; Hoda Abougamos Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms...

... of the economic, social and environmental impacts of an organization’s operations (Guthrie and Farneti, 2008). © Emerald Group Publishing Limited 2015 Communication Public sector Local government Sustainability reporting Local council Voluntary reporting on sustainability has become...

... discipline to explain what current accounting research activities are in Australian universities and why differences exist. © Emerald Group Publishing Limited 2005 Australian accounting academics benchmarks public sector research performance indicators The authors...