...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...

...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 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...

... that local government generally tend to produce poor sustainability results. Ball (2004, p. 3) largely concurred with this viewpoint in describing the uptake of sustainability reporting within the public sector as “seemingly patchy” whilst Tort (2010) described it as an emerging field, with approaches...

... 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...