James Guthrie
Biographic Data
| ID | 4011142 |
|---|---|
| NAME | James Guthrie |
| GIVEN NAMES | James |
| FAMILY NAME | Guthrie |
| SIGNATURE | GUTHRIE J |
| AFFILIATIONS | Macquarie University |
| ORCID | 0000-0003-4683-7976 |
| VERIFIED | Yes |
| TOTAL WORKS | 14 |
| TOTAL CITATIONS | 27 |
| WORKS AS AUTHOR | 14 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1949 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 3 |
Introduction to the development of new public financial management scholarship
Purpose In this paper, we analyse contributions to the book Global Warning: Debating Developments in New Public Financial Management , published by Olson et al . (1998). We also critique and overview the six papers in this Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) Symposium on Global Warning: Debating International Developments in New Public Financial Management after 25 Years. We briefly outline the themes, contex…
Performance management change
Purpose This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels. Design/methodology/approach The authors use Foucault…
Covid-19 and the governmentality of emergency food in the City of Turin
Purpose This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other public…
Australia's Covid-19 public budgeting response
Purpose This paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to the COVID-19 pandemic by the Australian government and explores how the conditions created by prior neoliberal policies have limited these responses. Design/methodology/approach A review and examination of the prior literature on public budgeting and new public managemen…
The role(s) of accounting and performance measurement systems in contemporary public administration
The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplin…
Reforms in public sector accounting and budgeting in Indonesia (2003-2015)
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in rela…
On the shoulders of giants
Purpose – The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions. SLRs are common in scientific disciplines dominated by quantitative approaches, but they can be adapted in accounting studies since quantitative and qualitative approaches are commonly accepted…
Using content analysis as a research method to inquire into intellectual capital reporting
Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this pap…
The World Turned Upside down
In the late twelfth century, Japanese people called the transitional period in which they were living the 'age of warriors'. Feudal clans fought civil wars, and warriors from the Kanto Plain rose up to restore the military regime of their shogun, Yoritomo. The whole of this intermediary period came to represent a gap between two stable societies: the ancient period, dominated by the imperial court in Heian (today's Kyoto), and the modern period, …
Nimble Believing
Mandate, Independence and Funding
This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the Office of the Auditor‐General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period from the early 1970s witnessed a dramatic shift in the method of delivering government services to the community and an increasing attention to economy, effi…
Emily Dickinson and Her Contemporaries
Elizabeth A. Petrino places the Belle of Amherst within the context of other nineteenth-century women poets and examines the feminist implications of their work. Dickinson and contemporaries like Lydia Sigourney, Louisa May Alcott, and Helen Hunt Jackson developed in their writing a rhetoric of duplicity that enabled them to question conventional values but still maintain the propriety necessary to achieve publication. To demonstrate these strate…
Public Sector Auditing
Bizarre Craft of Portugal
The role(s) of accounting and performance measurement systems in contemporary public administration
The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplin…
Mandate, Independence and Funding
This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the Office of the Auditor‐General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period from the early 1970s witnessed a dramatic shift in the method of delivering government services to the community and an increasing attention to economy, effi…
Bizarre Craft of Portugal
Public Sector Auditing
Bizarre Craft of Portugal
Public Sector Auditing
Emily Dickinson and Her Contemporaries
Elizabeth A. Petrino places the Belle of Amherst within the context of other nineteenth-century women poets and examines the feminist implications of their work. Dickinson and contemporaries like Lydia Sigourney, Louisa May Alcott, and Helen Hunt Jackson developed in their writing a rhetoric of duplicity that enabled them to question conventional values but still maintain the propriety necessary to achieve publication. To demonstrate these strate…
Nimble Believing
Mandate, Independence and Funding
This paper examines a political struggle in the Australian federal sphere over parliament's right, exercised through the Office of the Auditor‐General, to oversee the accounts and management practices of the executive and entities created by legislation to deliver public services. The period from the early 1970s witnessed a dramatic shift in the method of delivering government services to the community and an increasing attention to economy, effi…
The World Turned Upside down
In the late twelfth century, Japanese people called the transitional period in which they were living the 'age of warriors'. Feudal clans fought civil wars, and warriors from the Kanto Plain rose up to restore the military regime of their shogun, Yoritomo. The whole of this intermediary period came to represent a gap between two stable societies: the ancient period, dominated by the imperial court in Heian (today's Kyoto), and the modern period, …
Using content analysis as a research method to inquire into intellectual capital reporting
Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and test opinions regarding the merit of different approaches to managing and reporting IC. Of the various methods available to researchers seeking to understand intellectual capital reporting (ICR), content analysis is the most popular. The aim of this pap…
On the shoulders of giants
Purpose – The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions. SLRs are common in scientific disciplines dominated by quantitative approaches, but they can be adapted in accounting studies since quantitative and qualitative approaches are commonly accepted…
Reforms in public sector accounting and budgeting in Indonesia (2003-2015)
This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public sector reforms from the late 1990s to 2015, specifically the adoption of accrual accounting, are motivated by NPM philosophy. Reviewing and analysing Government regulations and reports, the study finds that the reforms are an attempt to implement NPM, specifically in rela…
The role(s) of accounting and performance measurement systems in contemporary public administration
The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplin…
Australia's Covid-19 public budgeting response
Purpose This paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to the COVID-19 pandemic by the Australian government and explores how the conditions created by prior neoliberal policies have limited these responses. Design/methodology/approach A review and examination of the prior literature on public budgeting and new public managemen…
Covid-19 and the governmentality of emergency food in the City of Turin
Purpose This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other public…
Performance management change
Purpose This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels. Design/methodology/approach The authors use Foucault…
Introduction to the development of new public financial management scholarship
Purpose In this paper, we analyse contributions to the book Global Warning: Debating Developments in New Public Financial Management , published by Olson et al . (1998). We also critique and overview the six papers in this Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) Symposium on Global Warning: Debating International Developments in New Public Financial Management after 25 Years. We briefly outline the themes, contex…
Political science (9 works) · Accounting and Organizational Management (7 works) · Business (7 works) · Law (6 works) · Public Policy and Administration Research (6 works) · Sociology (6 works) · Economics (5 works) · Accounting (4 works) · Auditing, Earnings Management, Governance (4 works) · Computer Science (4 works)