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Public sector change, organisational culture and financial information: a study of local government

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conference contribution
posted on 2024-07-11, 18:34 authored by Louise Kloot, John Martin
Local government has undergone substantial change in Victoria, but the reforms have not necessarily resulted in improved financial management practices. This paper examines the organisational culture of a sample of local governments, the critical events which have impacted on them, and their use of accounting, budgetary and financial information. We find that despite the change process, organisational culture is not focused on competitive practices, although compulsory competitive tendering remains the most influential event. Consistent with the aims of reform, the quality and use of ABF information has improved over the last decade.

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Journal title

2006 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Wellington, New Zealand, 02-04 July 2006

Conference name

2006 Accounting and Finance Association of Australia and New Zealand AFAANZ Conference, Wellington, New Zealand, 02-04 July 2006

Publisher

Accounting and Finance Association of Australia and New Zealand

Copyright statement

Copyright © 2006 The authors. The published version is reproduced with the permission of the publisher.

Notes

This paper was awarded the Best Paper Award in the public sector/not-for-profit category at the 2006 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference.

Language

eng

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