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Purpose – The paper aims at understanding the potential role of management accounting during a public hospital organisational change within a developing country in transition, Egypt. Design/methodology/approach – The paper is based on in‐depth interviews, an analysis of documents, and direct...
Purpose – This paper examines the public sector reforms in Fiji and the introduction of market‐oriented practices in the Public Rental Board (PRB). The tensions between profit seeking and provision of public service are explicated. Design/methodology/approach – The case study method is employed....
Purpose – This paper extends the literature in the environmental disclosure area by examining annual report disclosure practices of Australian companies within the combined voluntary and mandatory environmental disclosure system. Design/methodology/approach – Content analysis was used to...
Management accounting change and the changing roles of management accountants have dominated both the professional and academic accounting literature in recent years. This paper aims to contribute to these debates by providing evidence from a sample of management accountants working in both...
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