This book considers the role played by co-operative agriculture as a critical economic model which, in Australia, helped build public capital, drive economic development and impact political arrangements. In the case of colonial Western Australia, the story of agricultural co-operation is inseparable from that of the story of Charles Harper. Harper was a self-starting, pioneering frontiersman who became a political, commercial and agricultural leader in the British Empire's most isolated colony during the second half of the Victorian era. He was convinced of the successful economic future of Western Australia but also pragmatic enough to appreciate that the unique challenges facing the colony were only going to be resolved by the application of unorthodox thinking. Using Harper's life as a foil, this book examines Imperial economic thinking in relation to the co-operative form of economic organisation, the development of public capital, and socialism. It uses this discussion to demonstrate the transfer of socialistic ideas from the centre of the Empire to the farthest reaches of the Antipodes where they were used to provide a rhetorical crutch in support of purely pragmatic co-operative establishments.

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting-such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway-whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world-an avenue to traverse.

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting-such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway-whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world-an avenue to traverse.