Pacific Accounting Review: Volume 29 Issue 4

Local Government Accounting and Accountability — Challenges and Choices

Nives Botica-Redmayne, Rodney Dormer, Giuseppe Grossi

Local councils’ environmental sustainability reporting: who really counts?

Radiah Othman, Fawzi Laswad, Nirmala Nath

The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of the…

Mental models and cognitive discomfort: Why do users reject even a small change in a financial accounting report

Anatoli Bourmistrov

The purpose of the study is to examine whether public servants as users of accounting information are responsive to changes in the content of an accounting report and, if so, how…

Financial determinants of local government debt in New Zealand

Dimu Ehalaiye, Nives Botica-Redmayne, Fawzi Laswad

The purpose of this paper is to investigate the financial determinants of local government debt in New Zealand.

Making a splash: Local council accountability implications for a proposed aquatic and health centre

Nick Sciulli

The purpose of this study is to investigate how accountability and transparency was used to inform the local community and support the decision-making of the Surf Coast Shire…

Perceived accountability for local government infrastructure assets: the influence of stakeholders

Pavithra Siriwardhane, Dennis Taylor

The purpose of this study is to investigate the relationship between the degree of stakeholder salience and the degree of emphasis placed on accountability dimensions for…

Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime?

Lisa Marriott, Dalice Sim

Individuals with fewer resources often receive more punitive treatment in the justice system than those who are more privileged. This situation is frequently justified with…

Boardroom gender diversity and intellectual capital efficiency: evidence from China

Muhammad Nadeem, Tracy-Anne De Silva, Christopher Gan, Rashid Zaman

This paper aims to investigate the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only…