Public welfare programs have played a central role in providing support for the disabled in Australia since the early twentieth century. This study examines the role that discursive regimes of accounting and accountability played in such programs between 1909 and 1961, focusing on the Means Tests employed. The study reveals the array of implications of the accounting techniques that governed the identification of the disabled and often overrode a duty and ethic of care. Applying a Foucauldian perspective, the study explores how accounting practices associated with the disability support program were instrumental in identifying desired targets for austerity and the refusal of care. The findings review how accountability assisted the government to construct identities that facilitate the ability of the State to subject the disabled to continuous monitoring and observation. Further, the article reveals how techniques of accounting functioned as a “technology of the self” and facilitated the process of transforming individuals into subjugated citizens.

The environmental performance and management disclosure of organisations came under increased scrutiny over the past decade due to several factors, particularly the impact organisations have on the world's environment and the rapid change in the world's climate. These concerns prompted organisations, including financial institutions, to review the level of their environmental performance and management disclosures to demonstrate, amongst other objectives, their level of social responsibility. Due to the nature of their business, financial institutions are not generally seen to contribute directly to the degradation of the environment; however, they do provide the funds for many organisations' projects which directly affect the environment. This paper reviews the environmental performance and management disclosure developments in China specifically by two note-issuing banks in Hong Kong: the Hongkong and Shanghai Banking Corporation (HSBC) and the Bank of China (Hong Kong) Limited (BOCHK) from 2003 to 2006. The review is conducted with reference to the Equator Principles, a voluntary environmental performance framework developed specifically for financial institutions. The paper also contributes to the literature on legitimation theory, using a social constructionalist perspective of legitimation. AbstractThe environmental performance and management disclosure of organisations came under increased scrutiny over the past decade due to several factors, particularly the impact organisations have on the world's environment and the rapid change in the world's climate. These concerns prompted organisations, including financial institutions, to review the level of their environmental performance and management disclosures to demonstrate, amongst other objectives, their level of social responsibility. Due to the nature of their business, financial institutions are not generally seen to contribute directly to the degradation of the environment; however, they do provide the funds for many organisations' projects which directly affect the environment.This paper reviews the environmental performance and management disclosure developments in China specifically by two note-issuing banks in Hong Kong: the Hongkong and Shanghai Banking Corporation (HSBC) and the Bank of China (Hong Kong) Limited (BOCHK) from 2003 to 2006. The review is conducted with reference to the Equator Principles, a voluntary environmental performance framework developed specifically for financial institutions. The paper also contributes to the literature on legitimation theory, using a social constructionalist perspective of legitimation.

The purpose of this article is to present an argument supporting the view that the ideology driving the notion of New Public Management (NPM) is not a new or recent aspect of public sector financial reform. Rather, back in the early nineteenth century, significant public discussions were exploring the pros and cons of various financial reforms based on this ideology. The research approach taken in this study is based on a semi-fictitious conversation created between key early nineteenth century public commentators, Sir Henry Parnell and Sir Samuel Bentham. The conversation is constructed through a reflection of the key themes and perspectives presented in Sir Henry Parnell’s pamphlet ‘On financial reform’, first edition published in 1830, and Sir Samuel Bentham’s 1830 letter in response titled ‘Financial reform scrutinized’.