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This 12-months follow-up study aimed to investigate the incidence of low back pain (LBP) and the relations of workstation dimensions and workers anthropometry to LBP among office workers. Participants were 159 office workers from Khon Kaen University of Thailand. Data were collected by use of interview structured questionnaires, baseline measurements of workstation dimensions and anthropometric parameters. The finding of 12 months LBP incidence was 83.0%. The linear regression analysis for the linearity of the relationship between workstation dimensions and anthropometric parameters of office workers identified the linearity significance between the seat height and the popliteal height as well as the workspace (workstation) width and the sitting elbow height. The correlations of specific factors with LBP were analyzed by using t-test and chi-square test. The popliteal height, the buttock-popliteal length and the elbow height of LBP cases were significant smaller than those of non cases. The body mass index (BMI), the workspace width and the difference between the seat depth and buttock-popliteal length were significantly contributed to the occurrence of LBP. The findings are very useful for the design of the sedentary workstation. The suggestion is that the seat and workstation area should be optimized to individual worker in order to prevent LBP among office workers.

Purpose The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined. Design/methodology/approach To achieve the purpose of this study, the characteristics examined by this study are AC chair expertise, shareholding, tenure and multiple directorships. Furthermore, a sample of Malaysian companies during the period 2005–2011 and the fixed effects panel data method are utilized. Findings The results suggest that an AC chair with accounting expertise is associated with a reduction in audit delay. The reduction is more obvious when the chair holds shares in the company, but is weakened by longer tenure and multiple directorships. These results are robust after conducting several robust tests. Using mediating analysis, the authors also document that an AC chair with accounting expertise can enhance the timeliness of audit reports even when the quality of financial reporting is lower. The reported result is supported by additional analysis that finds that AC chairs with accounting expertise and AC chairs with accounting expertise and shareholding are significantly associated with shorter abnormal audit delay. Originality/value This study provides comprehensive analysis concerning the association between AC chair and audit report timeliness using a unique setting. It is among the limited evidence that reports the moderating effect of AC chair characteristics on the role of such chair on audit report timeliness.

This chapter focuses on the concept of public policy making as a problem-focused cycle. A public policy is a product such as a Cabinet directive, a piece of legislation, or a promise made by a political party: it expresses an intention, or a choice, made by a government. The model of the policy cycle shows policy making as an essentially orderly process with a number of inter-linked stages, each of which builds towards a successful outcome. The model is an idealised representation of policy making, highlighting key activities and relationships. A good policy process anticipates this eventuality by including ongoing consultation, monitoring and evaluation. The information generated in this way is used to fine-tune, restructure or maybe even terminate the policy or program. Much policy work does not lend itself to long-term project management, consultation, review and detailed analysis. Privatisation is another significant policy which governments have been wary of turning into an election issue, for fear of popular disapproval.

State-centred and society-centred explanations in comparative public policy analysis disagree markedly on the extent to which the state has autonomy or is essentially a clearing-house for outside forces. In this chapter, we reconsider the position of the state in policy studies by investigating the interactions and inter-dependency between the state and society rather than making a binary choice between state-centred and society-centred perspectives on governance. The core argument is that policy studies can improve its ability to apprehend the position of the state in dilemmas of contemporary policy-making by acknowledging that the state is, at once, both critical to collective action and reliant on crucial elements of societal support for its policy effectiveness. In such terms, governance is a useful label for the variety of ways in which society is not simply acted upon by the state, but actively shapes the actions of and outcomes of state activity.

Although institutions are central to the study of public policy, the focus upon them has shifted over time. This chapter is concerned with the role of institutions in problem solving and the utility of an evolving institutional theory that has significantly fragmented. It argues that the rise of new institutionalism in particular is symptomatic of the growing complexity in problems and policy making. We review the complex landscape of institutional theory, we reconsider institutions in the context of emergent networks and systems in the governance era, and we reflect upon institutions and the notion of policy shaping in contemporary times. We find that network institutionalism, which draws upon policy network and community approaches, has a particular utility for depicting and explaining complex policy.

Systems thinking has been neglected in the policy sciences, to the detriment of both broad understandings of the role of policy, and of policy-making capacity. This chapter remedies this deficiency by tracing the trajectory of systems thinking in the policy sciences, introducing and explaining themes from complexity science in policy-relevant terms, and concluding with practical examples of applications of systems thinking to real-world policy problems. To illustrate: complex adaptive systems are discussed in the context of regulation and control. Two general claims are made for this approach: firstly, systems thinking is likely to be particularly productive where policy problems defy conventional solutions and unintended consequences are rife. In these situations, systems thinking has the ability to move beyond the specifics of each problem to identify and depict underlying complexity; secondly, in the governance era, sites of policy-relevant action are more likely than in the past to lie outside the formal boundaries of government, and to require complex interactions among stakeholders.

This chapter considers policy-making beyond the ‘shadow’ of a powerful state. Cross-border policy-making presents a unique dilemma. From the practice perspective, borders open or close to encourage or prevent transnational flows. They can be reshaped to enhance economic growth, social development outcomes, and/or security. From the analytic perspective, the challenge of framing transnational policy-making in open economy sectors, where actors and ideas operate across and beyond borders to shape agendas, policy content, and modes of governing, is a work in progress. Some see policy studies as a ‘methodological prisoner of the state,’ unable to adapt analysis of state capacity to a globalising world. This chapter separates national policy processes from those at the international and global levels. In the context of multiple and diffuse sources of sovereignty at the global level, where porous boundaries between public and private spheres of governance, the conventional dilemmas of policy studies remain but often look importantly different.

Policy studies are in a rut. Just as politics in both the global and domestic spheres have been taking more partisan forms, policy studies itself has become more inward looking, and less interested in politics and practice than in the past. The authors suggest that making public policy relevant again, requires an understanding, not just of policy development and selected policy-related themes, but a broader engagement with structure, process and system: as a way of depicting not just the formation of policy, but also its modes of action in the world. Doing this involves building on earlier iterations of policy thought and relating them, not only to the complexity of current policy problems, but also to the immense technological and political changes that have occurred in the twenty-first century.

Policy advice and policy advisory systems tend to be underplayed or neglected in policymaking literature despite robust policy advisory research efforts, and concerns with the character and dynamics of domain specific advisory systems within and beyond the state. In this chapter we reconsider policy advice in several key senses. We revisit the significance of the role of policy advising, and depictions of the transformation of the practice of policy advising; we draw upon governance and policy systems frames in our reconsideration of advisory systems; and we reflect upon the place of expert advice in PASs in problem solving today. We explore the role of advice and advisory systems in addressing complex problems in the governance era, and ask whether a more diverse advisory landscape helps or hinders the generation and transmission of policy relevant knowledge.

Explaining how policies may be changed over time is a fundamental theme common to the study of public policy and governance. Scholars have developed several competing perspectives on how and why policy change occurs; while policy practitioners are largely focused on the successful negotiation and implementation of policy improvement and occasional major policy reforms. This chapter focuses on frameworks for explaining how policy agendas shift, how policy change occurs, and how some proposals for change are constrained. In the real world of complexity, wicked problems and mediatised debate, the authority and capacity of the state are subjected to many countervailing pressures. The explanation of policy change must take account not only of how Ministers are involved in setting priorities and mobilising political support, but also how public agencies manage the policy process – including their contributions to policy framing, policy design, engagement, evaluation, and managing conflicting views within civil society. In the governance era, policy change has become a complex and nuanced enterprise. This chapter reconsiders the utility of classic accounts of policy dynamics concerning evidence-based policy, ideology, and populist partisanship in addressing complex policy challenges.

In this chapter, we review our findings, relating each chapter’s conclusions to the over-arching re-consideration agenda. Policy learning and evaluation, and the continuing importance to policy analysis of policy change, are emphasised. We conclude that, appropriately refreshed, the public policy perspective remains critical to understanding and resolving complex problems in governing.

Purpose Given the importance of context in shaping learning, the authors argue that there is a need for research aimed specifically at elucidating organizational learning in a public sector environment. To address this need, the purpose of this paper is to present both critical and practical insights into the nature of public sector learning, based on a detailed mapping of learning in a knowledge-based public sector organization. Design/methodology/approach A purposive case study is employed to explore learning in a knowledge-based organization facing few of the known impediments to learning. Findings Learning occurred in a range of ways, through both formal and informal mechanisms. Four learning sites were observed: project, program, operational and strategic. Little use was made of formal evaluation products. Learning was constrained by mental models and organizational context and was, thus, found to be strongest in areas relating to the agency’s core business and dominant professional expertise (international agricultural research). Research limitations/implications The findings of the study are based on the learning experience of a single public sector organization in the applied research and development sector. Further work is needed on public sector organizations operating in a variety of situations to determine the generalizability of the patterns reported here and to develop and validate the mapping approach employed in the study. Practical implications The mapping approach enabled parts of the organization that were not included in the learning conversation to be identified. The involvement of the researchers also precipitated learning activities and consciousness, suggesting that practically-oriented research may be a useful learning catalyst for small organizations. Originality/value Learning in public sector organizations is usually approached through the “lens” of models developed in business settings. Mapping learning provides a way of showing what is learned, how it is learned, and its relationship to the public sector environment, characterized by legislation, political variables and ministerial oversight. This approach offers a way forward in the understanding and development of public sector learning.

Using hand-collected data from a sample of 210 international banks during the period 2009 to 2013, we investigate whether fair value exposure, the proportion of financial assets measured at fair values, is associated with earnings persistence and whether the reliability of fair value measurements influences earnings persistence. We also examine whether the association between fair value measurements and earnings persistence is a function of institutional factors such as legal enforcement, the audit environment, and country-level auditor industry expertise. Results suggest that the use of fair values for balance sheet financial instruments enhances earnings persistence. Also, we find that the nondiscretionary fair value Level 1 assets (measured with observable inputs) are positively associated with earnings persistence, whereas the Level 2 assets (measured with indirectly observable inputs) and Level 3 assets (measured using unobservable inputs) are not associated with earnings persistence. We provide further evidence that there is a strong association between factors reflecting countrywide institutional structures and the predictive power of fair values based on discretionary measurement inputs (Level 2 and Level 3 assets) and we find that the moderating effect from these institutional factors is greater for Level 3 assets than for Level 2 assets. Additional tests suggest that the association between fair value estimates and earnings persistence is moderated by the classification of fair value assets (that is, through profit and loss versus other comprehensive income) and the reliability of fair value estimates.

Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about how corporate governance mechanisms are related to auditing and how auditing is associated with corporate governance. We conclude that recommendations for better governance (beyond a minimum level) are not yet supported by evidence. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research.

Purpose The purpose of this paper is to investigate whether audit opinions of listed firms in China vary systematically with the political connections of the firm’s chief executive officer (CEO). Prior literature only shows the importance of political influence to auditor choice and audit quality. Design/methodology/approach A politically connected firm is defined as a firm in which the CEO has a political background. The authors use a “difference-in-difference” model to control for self-selection problems. Findings The authors find that the likelihood of receiving a favourable opinion in the subsequent period is positively associated with a CEO’s political connections. This positive association is stronger with CEOs connected to local government within the same region. The authors further find that the CEO’s political connections have more influence on favourable audit opinions in non-state-owned enterprises (non-SOEs) in a less developed and lower investor protection region. The influence is also less significant in the regions where there are more non-state-owned or foreign banks and where there are greater penalties for political corruption and relationship-based contracting. Originality/value The study complements and extends the existing literature on the role of political connections in the economy by providing evidence on the effect of a CEO’s political connections on audit opinions. The authors extend the research on auditing in emerging markets by explicitly accounting for unique institutional and market factors in China. They explore audit quality by observing how audit opinions are directly shaped by political and institutional factors.

This prospective cohort study investigated the incidence of lower back pain (LBP) and the risk factors for LBP among university-based office workers. Participants were 159 office workers in one Thailand university who met the inclusion criteria of the cohort group. Data were collected using a follow-up interview questionnaire and measurements of physical fitness and lighting intensity. Results showed that the incidence of LBP during 12-month follow-up was 83.0%. Physical fitness tests showed that the back, leg and hand grip strengths were significantly lower in LBP cases than in non-cases. Multiple logistic regression analysis indicated that the risk factors associated with LBP were body mass index ≤ 25 (adjusted relative risk [RR

Hand-operated rebar bender work involves physical exertion and repetitive movement of upper extremities that may cause upper limb disorders (ULDs) and low back pain (LBP). This cross-sectional analytic study aimed to investigate the prevalence and risk factors for ULDs and LBP among hand-operated rebar benders. Data were collected from 241 workers through questionnaires, lighting measurements, and physical fitness test. Risk factors were indicated by multiple logistic regression analysis using adjusted odds ratio (ORadj) at p 5 years (ORadj = 2.34). The significant risk factors for LBP were age ≥50 years (ORadj = 1.88), work experience >5 years (ORadj = 1.89), and work hours ≥8 h/day (ORadj = 3.44). Risk factors for shoulders pain were workdays >5 days/week, work discomfort (SWI ≥ 2), work experience >5 years. The findings of risk factors are useful as a basis for surveillance to prevent occupational diseases among informal workers.

Purpose The purpose of this paper is to examine the effectiveness of voluntary governance mechanisms in Australia. Design/methodology/approach This study identifies similar choices of corporate governance by Australian firms and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable. Findings This paper’s results support the voluntary governance approach for smaller firms, but suggest that mandatory governance requirements could be beneficial for larger firms. Evidence suggests that a benefit accrues for larger firms with the adoption of governance best practice. Cluster analysis indicates that larger firms tend to exhibit higher levels of adoption of governance best practice than smaller firms. Originality/value This paper adds to the literature by providing important information regarding the suitability of adoption of voluntary governance mechanisms in Australia.

Although there has been considerable commentary and debate relating to Indigenous political leadership, less attention has been given to the emergence of Indigenous leaders working to improve Indigenous prospects from within the worlds of community development, management, and administration. Based on in-depth interviews with a cohort of emerging Indigenous leaders in these situations, we found that these leaders are producing their own style of leadership, drawing on their Indigenous identity as a resource, while negotiating the policy and other demands of white Australia. The style of leadership that is emerging has its own distinctive attributes, being more relationally based than is the norm. We suggest that these differences have an important cultural dimension, but also relate to the strategic and tactical challenges of managing ‘two-ways’. We conclude that these characteristics may be difficult to recognise and reward in organisations where leadership is conceptualised in more instrumental terms.

The impending demise of passenger motor vehicle manufacturing in Australia provides a good opportunity to view the trajectory of industry policy since the Whitlam government commenced the process of tariff cuts in 1973. It is argued that industry policy over this period demonstrates the effects of path dependence and a lack of policy learning. In the industry policy context, the path dependence perspective suggests three key factors in explaining policy effects: the importance of initial conditions; the role of cumulative causation in the interaction between policy settings, actors and firms; and the shaping role of networks. While political or electoral factors could, on occasion, generate support for threatened industries, overall, neo-liberal policy ideas guided decision-making. An examination of Australian defence industry, and a comparison of the Australian and New Zealand dairy and milk processing industries reinforces the importance of institutionally shaped path dependency.

The objective of our research was to respond to the call of Barth and Taylor (2010) for more research to examine the role of discretion in fair value estimates. Specifically, we investigate factors that explain banks’ accounting choices to use Level 3 valuation inputs from the fair value measurement hierarchy. Using hand-collected data from a sample of international banks during 2009–2013, we find that incentives to use discretionary Level 3 valuation inputs, which can provide an opportunity to manage earnings, are associated with both firm-level and country-level determinants. Additional tests provide evidence that Level 3 ‘transfer-in’ behaviour is related to changes in bank characteristics.

We investigate the association between executive stock option (ESO) vesting conditions, corporate governance and CEO attributes. Using observations from the 250 largest Australian firms, we find that stronger corporate governance is positively associated with the length of the vesting period and the use of performance hurdles. We also find that when CEOs approach retirement, firms are more likely to grant longer time‐vesting options but are less likely to impose performance hurdles. Further, more powerful CEOs appear to influence the granting of ESOs with less restrictive vesting conditions. Our findings suggest that both corporate governance and CEO attributes significantly shape the design of ESOs.

We investigate the determinants of voluntary corporate governance disclosure practices of 67 Islamic banks in the Southeast Asian and Gulf Cooperation Council regions. We expect that the risks inherent in Islamic banking will lead to a demand for greater corporate governance disclosures. However, we find that the mean level of voluntary governance disclosure is less than 40 per cent. We provide evidence that stronger corporate governance is associated with a higher level of voluntary corporate governance disclosure. Other factors that influence voluntary governance disclosures are the size of Islamic banks, the level of political and civil repression and the legal system. Our results inform the global debate on the need for corporate governance reform by Islamic banks by providing insights on the part played by corporate governance mechanisms in encouraging enhanced disclosure in the annual reports of Islamic banks.

SUMMARY We examine the relation between audit partner rotation and audit fees for a sample of Australian firms from 2007 to 2010. We find a significant positive association between audit fees and partner rotation in the year of rotation. The association persists in the first year post rotation and to a lesser extent in the second year post rotation. Our analysis suggests that higher audit fees are associated with both mandatory and voluntary partner rotation. However, when we divide the sample into large global clients, mid-level clients, and small local clients, we find that mandatory and voluntary rotation are associated with higher audit fees for large global clients, while only voluntary rotation is associated with higher audit fees for small local clients. We do not find an association between partner rotation and audit fees for mid-level clients. Our study suggests that the extent to which firms are able to pass on the costs of partner rotation varies across different segments of the audit market.

Purpose – The repayment performance of microfinancing loans funded by donors amounting to hundreds of millions of dollars is an important issue, because it indicates the effectiveness of utilising these funds to alleviate poverty. The purpose of this paper is to develop models to predict the repayment success of microfinancing loans. Design/methodology/approach – Analysing data relating to 1,109 random loan records from Indonesia and Sri Lanka, the study develops models to predict the repayment probability of microfinancing loans using logistic regression. Findings – There are significant differences between the two countries. In Sri Lanka, the time to approve and disburse the loan, loan cycle, gender and age of the borrower, whether a group or individual borrower, the purpose for which the loan is used and visiting frequency by the loan officers were found to be significant when predicting the repayment. Only three factors were significant in Indonesia: time to approve and disburse the loan, interest repayment frequency and gender. Both models have over 70 per cent prediction accuracy. Originality/value – The models developed can be used in the loan appraisal stage to improve the repayment performance of microfinancing institutions saving hundreds of millions of dollars in bad debt write offs.

Purpose – Environmental, social and governance (ESG) risks have the potential to negatively impact financial returns, yet few superannuation funds integrate these considerations into their investment selection. The Cooper Review (2010) identified a lack of member demand as a key impediment to ESG investing by superannuation funds. Given this problem, the aim of this study is to explore superannuation fund members’ perceptions of ESG investing by their funds in order to identify reasons for the lack of demand. Design/methodology/approach – An on-line survey was developed and distributed to assess possible reasons why members do not select ESG investment options. In total, 549 Australian superannuation fund members responded to the survey. Findings – Results indicate that the majority of superannuation fund members are interested in ESG investing. Members lack awareness of their fund’s approach to ESG investing, and they do not perceive there to be a financial penalty from ESG investing. Finally, members show a preference for consideration of governance issues over both social and environmental issues. Research limitations/implications – Respondents are well educated and the majority did not choose their superannuation fund. There was no measure of financial literacy included in the research instrument. There is also a general limitation in surveying superannuation fund members when they lack knowledge about superannuation. Practical implications – The results indicate that superannuation members are interested in both superannuation and ESG investing. Given the low take-up of ESG investment options, this finding raises the question of how effectively funds are engaging their members. Social implications – The results should be of interest to superannuation funds and may lead to renewed interest in promoting ESG products. Originality/value – This is the first study to examine superannuation members’ attitudes and behaviours towards ESG investing in the context of superannuation. The study also adds to our understanding of member decision-making in the $1.8 trillion superannuation industry.

In this paper, we focus on a policy trial that was undertaken in a complex and controversial policy field (Indigenous community development), with the avowed objective of learning from experience in the field . We observe that despite significant implementation effort and quality evaluation, little systematic policy learning occurred. Four impediments are identified: (i) the policy environment was highly politicized and contested, (ii) the results challenged accepted ways of working, (iii) there were no systematic processes for policy learning to occur, and (iv) the learnings were distorted by inter-agency competition and associated ‘labelling’. We suggest that, in controversial policy fields, the most useful first step in enhancing evaluation-use is for bureaucracies to institute systematic processes for evaluation findings to be considered, with the aim of elaborating ‘what works’ into a consensual approach to change. Without change of this kind, evaluation-use will remain a failed area of policy.

Community engagement, both in general and in relation to planning matters, is a widely held value of modern governance. In Australia, community engagement is mandated at local government level across a wide range of policy and administrative issues, from health, to transport, to city planning. Numerous studies have, however, found that the reality falls well short of the ideal of meaningful citizen input into decision-making. Cases where government-sponsored processes have ‘made a difference’ are difficult to find. The reasons for this apparent failure have proved difficult to identify in detail. As a planned city with a highly educated population, Canberra should be a prime site for the involvement of citizens in many aspects of urban planning. The reality is that community engagement remains at the lower end of the scale of collaborative governance. Addressing this issue has led us to probe the nature of Australian Capital Territory governance and the developing contours of power in the city.

When students in interprofessional education and practice programmes partner with clients living with a long-term condition, the potential for a better client and educational experience is enhanced when the focus is on client self-management and empowerment. This paper reports the findings from a phenomenological study into the experiences of five clients, six speech language therapy students, eight physiotherapy students, and two clinical educators participating in a university clinic-based interprofessional programme for clients living in the community with Parkinson's Disease. Collaborative hermeneutic analysis was conducted to interpret the texts from client interviews and student and clinical educator focus groups held immediately after the programme. The overarching narratives emerging from the texts were: "client-centredness"; "who am I/why am I here?"; "understanding interprofessional collaboration and development"; "personal and professional development, awareness of self and others"; "the environment - safety and support". These narratives and the meanings within them were drawn together to develop a tentative metaphor-based framework of "navigating interprofessional spaces" showing how the narratives and meanings are connected. The framework identifies a temporal journey toward interprofessional collaboration impacted by diverse identities and understandings of self and others, varying expectations and interpretations of the programme, intra- and interpersonal, cultural and contextual spaces, and uncertainty. Shifts in being and doing and uncertainty appear to characterise client-driven, self-management focused interprofessional teamwork for all participants. These findings indicate that students need ongoing opportunities to share explicit understandings of interprofessional teamwork and dispel assumptions, since isolated interprofessional experiences may only begin to address these temporal processes.

A key threat to internal audit objectivity is the payment of incentive-based compensation (IBC) to internal auditors. This study uses an experimental approach to examine whether IBC paid to internal auditors based on company performance and individual performance does impact their objectivity. The study also investigates whether the cultural background of internal auditors affects their objectivity in the context of IBC by examining whether those from an individualist culture (Australia) differ in their responses to those from a collectivist culture (Malaysia). The descriptive results suggest that IBC is awarded to both internal auditors/chief audit executives in Australia and Malaysia. The experimental results indicate that IBC is a threat to internal auditors' objectivity when it is based on company performance, but is less of a threat when it is based on individual performance. Culture does not appear to impact perceptions of internal auditors' behaviour but does affect perceptions of the appropriateness of adverse behaviour.

Purpose – The aim of this paper is to understand factors governing the implementation of an innovative public sector program. Design/methodology/approach – A longitudinal case study is used to document change and tension in the implementation process. Findings – The study suggests that because of the embedded character of public sector innovation, it is likely that, as they are implemented, many innovations run up against restrictions and limitations, precisely because they challenge many systems and processes in the host agency. These conflicts, unless specifically addressed, may cause the original innovation to lose its fundamental character. Research limitations/implications – The case suggests that innovative programs may differ from other types of public sector innovation, such as specific service-delivery initiatives with novel characteristics. Programmatic innovations will be required to produce results according to standard models of managerial accountability which may be difficult to reconcile with innovation. Practical implications – The study draws attention to the need for flexible support systems, such as HR, Finance and IT in the implementation of innovation in the public sector; where a classic “intrapreneur” is involved, leadership teams with complementary styles may also be significant. Originality/value – The study demonstrates the nature of the trade-offs that are involved in the implementation of innovative programs and highlights the implications of the challenging, if not subversive, nature of many types of innovation

This study examines whether the implementation of the 2003 Australian Securities Exchange Limited governance recommendations influenced the governance choices of small companies and whether compliance improves their accounting and market performance and earnings quality. Our analysis examines small and large companies because we are interested in the different effects of the governance recommendations on the two groups. The analysis shows a significant shift by small and large companies to comply with the recommendations around the time of their introduction. We find that formation of an audit committee surrounding the reform period is significantly associated with improved earnings quality for small and large companies. However, compliance with other governance recommendations is not systematically associated with improved performance or earnings quality.

Purpose – The paper aims to contribute to the discussion on Shari'ah governance systems by examining the extent of disclosure on the Shari'ah Supervisory Board (SSB) as well as the content of the Board's report in the annual reports of 23 Islamic banks in Malaysia and Indonesia. The paper also investigates the disclosures about zakat (Islamic levy). Design/methodology/approach – The study is a cross-sectional analysis of annual report disclosures in the year 2009. The paper uses both disclosure indices and content analysis to measure the extent of disclosures about SSB and zakat. The paper also tests hypotheses examining the relationship between SSB characteristics and the extent of the SSB-related and zakat disclosures. Findings – The results indicate that SSB-related and zakat disclosures are still limited, with only four banks disclosing more than half of the SSB Index. What is noticeable is the low level of disclosure on sensitive matters. Among the factors associated with SSB-related disclosures are cross-membership with other SSBs and the expertise of SSB members in accounting, banking, economics or finance . Originality/value Originality/value – The study is the first to provide an in-depth analysis of Shari'ah disclosures in Malaysian and Indonesian Islamic banks. As such, this study makes an important contribution to the debate on Shari'ah governance systems and has implications for regulators and standard setters. The Malaysian and Indonesian standard setters could play an important role in ascertaining appropriate disclosure requirements relating to the SSB as the study suggests that the level of disclosure is less than expected. The evidence also suggests the need for mandatory enforcement of standards on these types of disclosures.

Purpose – The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments. Design/methodology/approach – A qualitative analysis of semi-structured interviews with 65 executives and middle managers from 25 departments across Australia is used. The interviews identified managers ' perceptions of the structures and practices of governance in four nominated areas: strategic planning, auditing, risk management and capacity building. A social capital model is utilised to analyse the data along structural, relational and cognitive dimensions. Findings – Aligned with the structural dimension, frequent departmental and leadership changes and the size and complexity of departments are reported as major barriers to good governance, while well-structured committees are perceived to strengthen governance. Aligned with the relational dimension, a culture of good working relationships between staff and strong leadership are recognised as critical for strong go...

Defence procurement is a notoriously difficult and often controversial field of public management. In Australia, problems with schedule and budget overruns have been addressed through business process reforms aimed at tightening control and improving professionalism. However, studies of complex contracting in other contexts show the importance of relational factors of trust, collaboration and risk-sharing. These factors are not encouraged by the predominantly transactionally based contractual environment of Defence. Based on a detailed examination of three case studies, we suggest that there is a disjunct between the types of controls that are applied by Defence and the requirements of delivering complex, long-term projects involving multiple stakeholders. The need for both improved flexibility as well as heightened accountability is evident. We argue that balancing these values involves processes that encourage, rather than discourage, communication, risk-sharing and trust.

Clearly, public policy-making is an activity that both generates and uses information. Both the role of public policy in relation to informational assets and the role of information technologies have been widely canvassed, But can the concept of information itself be used analytically to understand public policy-making? In pursuit of this objective, key theories of public policy are re-interpreted from an informational perspective using a process of reciprocal interrogation. From this analysis, three types of informational role are identified within the policy process: response, control and accountability; structured interaction; and meaning-making. In summary, it is argued that public policy enables collective responses to problems to be formulated and implemented through information transmission and signalling. Through institutional pattern-making, public policy structures and selects information flows. Finally, information forms the basis of meaning-making in public policy. As a result of this explorat...