Pacific Accounting Review: Volume 28 Issue 4

Editorial: Performance measurement beyond best practice: tools for tomorrow’s organisation

Julie Harrison, Paul Rouse

An ethical perspective on performance measurement in the public sector

Anil K. Narayan

The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended…

Case-mix accounting beyond the hospital: Foundations for a customer-perspective in accounting for healthcare

Frederick Ng, Isabella Li

This paper aims to examine how the customer can be better integrated into case-mix systems for primary healthcare. Case-mix is an established performance management tool in…

Productivity analysis of Australian universities

Amir Moradi-Motlagh, Christine Jubb, Keith Houghton

Facing budgetary challenges, successive Australian Governments have chosen to proportionally reduce public expenditure on universities relative to levels of activity in both…

Stochastic cost frontier analysis – a sensitivity analysis on cost measures

Thanh Ngo, David Tripe

This paper aims to examine alternative methods for recording and treating costs in studies of bank efficiency.

Reconceptualizing the notion of relations underlying performance measurement models: Implications for research

Syrus Islam

The purpose of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities…

The valuation and pricing of information assets

Ralph Adler, Carolyn Stringer, Max Yap

The valuation and pricing of information assets often presents managers with substantial challenges. Information assets are usually highly unique, lack objective price benchmarks…

A model for gauging the prominence of web-based CSR disclosure

Sabrina Chong, Irshad Ali, Sumit K. Lodhia

The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of…

The governance of inter-firm co-development projects in an open innovation setting

Sharlene Biswas, Chris Akroyd

The purpose of this paper is to examine the governance of inter-firm co-development in an open innovation setting and show how a stage-gate product development process can be used…

Institutional entrepreneurship and management control systems

Ann Martin-Sardesai

This study aims to explore how management control systems (MCS) compliment institutional entrepreneurship. It provides a case illustration of how the Vice Chancellor (VC) as an…

Organizations with changing structures: how to control?

Eva Lechner

The purpose of this paper is to describe management control systems (MCS) as a package within a festival, as it examines managerial use of management controls over time. Moreover…