... This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying institutional forces...

... at: ian.ball@vuw.ac.nz 05 10 2020 06 10 2020 06 10 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only New Zealand Accrual accounting covid-19 Public financial management Governments Financial performance An invitation...

... and New Zealand. Findings Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control...

...Janice Bell; Zahirul Hoque; Christina Chiang; Deryl Northcott Purpose The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology...

... documents to communicate with stakeholders. The New Zealand Institute of Chartered Accountants celebrated its centenary year in 2008. It is therefore timely to explore how this influential professional institute has projected its evolving identity to its stakeholders over 100 years of annual reports...

...Chia Yie Tan; Beverley R. Lord; Russell Craig; Amanda Ball Purpose The purpose of this paper is to explore the experience of a New Zealand (NZ) local council in changing from output‐based to outcome‐oriented performance measures, thereby, seeking to enhance understanding of how institutional...

...Deryl Northcott; Janine Smith Purpose The purpose of this paper is to draw on the perspectives and experiences of New Zealand board members to propose a balanced scorecard (BSC) for use in measuring and managing the performance of boards. Design/methodology/approach The views of 35 board...

...Jan Bell; Zahirul Hoque; Carolyn Fowler Purpose The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework...

...Stuart Tooley; James Guthrie Purpose Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects...