Jodie Moll

Queensland University of Technology | QUT · School of Accountancy

Purpose – The era of austerity that has followed the outbreak of the global financial crisis has posed a myriad of challenges for public services, with demands for major cuts in government spending, the delivery of balanced budgets and zstrategies for deficit reduction. The purpose of this paper is to consider how public sector accounting and accou...

Managing inter-firm interdependencies in R&D investment Insights from the semiconductor industry Volume 8 | Issue 3

Recent public sector reforms have increasingly tended to re-cast citizens as ‘customers’. This paper explores the implications of such customer orientation efforts for management control based on a field study in a Swedish central government agency. We extend prior research on this topic, informed by critical and institutional theories, with insigh...

This paper extends our knowledge on how software-based accounting tools might work effectively within an organization. The empirical data that we focus on are events that unfolded following the introduction of a new ERP system at an Ivy League University. We describe a negotiation process that occurred after roll-out that resulted in a reconfigurat...

This paper reports a case study of budgeting at an Australian university to understand how accounting is involved in processes of legitimation. The university had been much enlarged and diversified in its educational offerings through a series of mergers. A response to the changes on the part of the vice-chancellor was to introduce a new budget sys...

In 1998, the UK Treasury and National Audit Office recommended the publication of whole of government accounts (WGA) and set out timelines for a full set of audited accounts to be made available for 2005–06. So far nothing has been published. This article considers the promises, practical pursuit and evaluation of WGA.

Purpose The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. Design/methodology/approach The case study empirics take place in a large local government water...

In the UK, the claims made for consolidated accounts for the whole of government (WGA) have been numerous and substantial, with emphasis placed on the resulting accounting system providing better information for decisionmaking at all levels of government, and for many forms of governmental activity. The government has suggested that better decision...

Faced by increased globalization, the dissatisfaction of Australian citizens, and a curtailing of spending, the Australian Government has embarked on a major reform agenda centered on new public management ideals to achieve greater economy, efficiency, and effectiveness. A major driver of reform in all levels of government has been the introduction...

No Yes

Acknowledgements: This project was ACCA funded. We would like to thank the research participants for their involvement in the project. 2 It will take more than a decade for the UK Government to publish its first set of fully audited Whole of Government Accounts (WGA), despite initial aims for them to be published for 2005-6. A number of concerns ra...

The purpose of this paper is to provide greater insight into the workings of the specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. The case study empirics take place in a large local government water authority. Data were gathered by face-...