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Keywords: Local government
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Journal Articles
Journal Articles
Pacific Accounting Review (2022) 34 (2): 358–382.
Published: 16 February 2022
...Wei Qian; Ping Zhu; Carol Tilt Purpose Recent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore this tension and examine the extent to which local/provincial government’s...
Journal Articles
Pacific Accounting Review (2017) 29 (4): 551–572.
Published: 06 November 2017
... (CEOs) of local government authorities (LGAs). Comparisons are drawn between the salience accorded to two broad stakeholder groups at the public level and at the government level. Design/methodology/approach Perceptions of mayors and CEOs are examined through a mail questionnaire survey administered...
Journal Articles
Pacific Accounting Review (2017) 29 (4): 512–533.
Published: 06 November 2017
...Dimu Ehalaiye; Nives Botica-Redmayne; Fawzi Laswad Purpose The purpose of this paper is to investigate the financial determinants of local government debt in New Zealand. Design/methodology/approach To investigate the financial determinants of local government debt in New Zealand, the authors...
Journal Articles
Pacific Accounting Review (2017) 29 (4): 469–489.
Published: 06 November 2017
... legislation, and whether the stakeholders were considered in these contexts. New Zealand (NZ) local governments provide essential services with consequential impact on the environment, which includes roads, drainage, sewerage and water supply (Mir et al., 2015 , Pallot, 1997). Further, population...
Journal Articles
Pacific Accounting Review (2014) 26 (1-2): 75–93.
Published: 08 April 2014
... index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability...
Journal Articles
Pacific Accounting Review (2012) 24 (3): 262–291.
Published: 16 November 2012
...Ralph Adler; Carolyn Stringer; Paul Shantapriyan; Rusdi Akbar; Robyn Pilcher; Brian Perrin Purpose The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an institutional theory...
Journal Articles
Pacific Accounting Review (2012) 24 (2): 112–137.
Published: 07 September 2012
... national identity. In New Zealand, the “merit good” argument prevails with the objective of spending on artistic and cultural activity by local government expected to generate social rather than economic benefit. Externalities are often claimed from the existence of cultural activities. An externality...
Journal Articles
Pacific Accounting Review (2012) 24 (2): 161–185.
Published: 07 September 2012
... orientation, and teamwork) with the effectiveness of performance management systems (PMSs). Design/methodology/approach Data were collected by survey questionnaire from a random sample of 450 Australian local governments. Findings The performance management systems of Australian local councils...

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