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In the context of the Australian Government’s attempts to impose budget austerity measures on publicly funded universities in its higher education sector, the purpose of this paper is to assess the sector’s financial health.

The multi-dimensional study is based on seven years of government financial data from all 39 publicly funded Australian universities, supplemented by information from universities’ annual reports. Using a financial health model that reflects vulnerability, viability and resilience, the authors examine sector data using a suite of metrics. The authors analyse differences between those universities in the Top 10 and Bottom 10 by revenue, as a window into the financial health of the sector at large.

While mostly financially viable, the sector shows signs of financial vulnerability, particularly in the areas of expense control and financial sustainability. Possibly in response to an uncertain funding environment, universities are managing long-term liquidity by growing reserves. Debt represents largely untapped potential for universities, while differences between the Top 10 and Bottom 10 universities were most evident in the area of revenue diversity, a strong predictor of financial viability.

Focussing on a specific set of financial metrics limits the scope of the study, but highlights further research possibilities. These include more detailed statistical analysis of data, financial case studies of individual universities and the implications of revenue diversification on academic standards.

The paper contributes to higher education literature, providing empirical evidence of universities’ finances. It highlights the importance of universities’ financial resilience in an uncertain funding environment.

The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings.

The paper draws on general desk research and the papers in this special edition.

This paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector.

This paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation.

Drawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors‐general in Australia, and the perceptions of auditors‐general to any dilemmas posed. The study finds that approximately half of the auditors‐general conduct probity audits, and that “independence” is a key concern for those who do not perform these tasks. This in‐depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

To inform readers about these regional conferences that enhance the ongoing work of EDUCAUSE and to encourage the academic library and IT communities to share and communicate information and partner when opportunities avail themselves.

A report of the 2005 EDUCAUSE Southeast Regional Conference shared by one of this year’s EDUCAUSE Ryland Fellows.

Libraries are increasingly developing IT and digital solutions to most collection and service sectors of their work and dealing with many complex issues regarding technology.

By having this population of colleagues conferring with library staff the benefits to each constituency are more meaningful and richer.

In addition to the research and long‐term work, there are many opportunities to develop services, share equipment and expertise that are born out of these kind of conferences. Also a good way to become acquainted with colleagues in your area, region and allows for professional development and networking opportunities.

Expands horizons of librarians by bringing together IT personnel and administrators, teaching faculty, library administrators, library systems staff and other people interested in related academic and administrative computing issues.