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Public-Sector Accounting:A Common Reporting Framework? A Rejoinder

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  • Allan D. Barton

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  • Allan D. Barton, 2002. "Public-Sector Accounting:A Common Reporting Framework? A Rejoinder," Australian Accounting Review, CPA Australia, vol. 12(28), pages 41-49, November.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:28:p:41-49
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00210.x
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    References listed on IDEAS

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    1. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    2. WARREN McGREGOR, 1999. "The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards," Australian Accounting Review, CPA Australia, vol. 9(17), pages 3-8, March.
    3. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    4. Roger L. Burritt & Michael McCrae & Chandra Benjamin, 1996. "What Is A Public-Sector Asset?," Australian Accounting Review, CPA Australia, vol. 6(11), pages 23-28, March.
    5. G.D. Carnegie & P.W. Wolnizer, 1997. "The Financial Reporting of Publicly-owned Collections: Whither Financial (market) Values and Contingent Valuation Estimates?," Australian Accounting Review, CPA Australia, vol. 7(13), pages 44-50, May.
    6. Graham Scott & Ian Ball & Tony Dale, 1997. "New Zealand's public sector management reform: Implications for the United States," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 357-381.
    7. Allan Barton, 1999. "Land Under Roads - A Financial Bonanza OR Fool's Gold?," Australian Accounting Review, CPA Australia, vol. 9(17), pages 9-15, March.
    8. Garry Carnegie & Peter Wolnizer, 1999. "Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets," Australian Accounting Review, CPA Australia, vol. 9(17), pages 16-21, March.
    9. James M. Buchanan, 1997. "post-socialist political economy," Books, Edward Elgar Publishing, number 1307.
    10. Frank Micallef & Graham Peirson, 1997. "Financial Reporting of Cultural, Heritage, Scientific and Community Collections," Australian Accounting Review, CPA Australia, vol. 7(13), pages 31-37, May.
    11. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.
    12. Walter P. Schuetze, 2001. "What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)," Abacus, Accounting Foundation, University of Sydney, vol. 37(1), pages 1-25, February.
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    Cited by:

    1. Susan Newberry, 2003. "`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector," Australian Accounting Review, CPA Australia, vol. 13(30), pages 28-34, July.
    2. Yeny Andriani & Ralph Kober & Juliana Ng, 2010. "Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions," Australian Accounting Review, CPA Australia, vol. 20(2), pages 144-153, June.
    3. Kathryn Trewavas & Nives Botica Redmayne & Fawzi Laswad, 2012. "The Impact of IFRS Adoption on Public Sector Financial Statements," Australian Accounting Review, CPA Australia, vol. 22(1), pages 86-102, March.
    4. Mark Christensen, 2003. "Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector," Australian Accounting Review, CPA Australia, vol. 13(30), pages 22-27, July.
    5. Susan Newberry, 2004. "Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants," Australian Accounting Review, CPA Australia, vol. 14(33), pages 11-21, July.
    6. Garry D. Carnegie & Paolo Ferri & Lee D. Parker & Shannon I. L. Sidaway & Eva E. Tsahuridu, 2022. "Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports," Australian Accounting Review, CPA Australia, vol. 32(4), pages 460-472, December.
    7. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    8. J. Guthrie & L. Parker & L. M. English, 2003. "A Review of New Public Financial Management Change in Australia," Australian Accounting Review, CPA Australia, vol. 13(30), pages 3-9, July.

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