Focuses on post-1997 policy innovations for the public sector and their impact on traditional budgeting practices. This report seeks to distinguish between original intentions of reform and their consequences offering alternatives to local government modernisation, appropriate changes in strategic p[...]
Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issue[...]