Purpose–The purpose of this paper is to assess the extent and quality of intellectual capital
disclosures (ICDs) in the annual reports of the New Zealand local government sector …

This paper is part of a larger study into the expectations and experiences of guided Lord of
the Rings film tourists during their visits to more than 80 locations/settings that were featured …

This explorative study examined the extent and potential of horse tourism in Australia,
specifically in Lake Macquarie, New South Wales. The study was based on in-depth …

Generally Accepted Accounting Principles (GAAP) and the more recent International
Financial Reporting Standards (IFRS) form the basis of the accounting transactions and …

The paper acknowledges the dominance of the numerate scientific “what is” approach to
financial reporting and comments on the growing role of complementary narratives and …

The paper aims to contribute to the fast growing literature on field research in management
accounting. The emphasis is on the form and nature of case and field research and the …

The analysis evaluates how and whether accounting principles and assumptions developed
for the private sector apply to Public Benefit Entities (PBEs). The broad concern is with the …

In this paper we examine three cases in order to evaluate, in some detail and form an audit
perspective, what can occur when management fraud and distortions in the financial …

Purpose: This paper takes an exploratory approach to investigating the relationship between
accountability stakeholder and legitimacy theory in public benefit entity. It explains that while …

This paper seeks to challenge the notion of risk transference via examples of PPP and
privatisation of state owned assets. The paper draws on case studies in air transport …