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Accrual Accounting and Budgeting Systems Issues in Australian Governments

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  • ALLAN BARTON

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  • Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:41:p:38-50
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00452.x
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    References listed on IDEAS

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    1. Allan Barton, 2005. "Professional Accounting Standards and the Public Sector—a Mismatch," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 138-158, 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. Murray Wells, 2003. "Forum: The Accounting Conceptual Framework Introduction," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 273-278, October.
    4. Don Challen & Craig Jeffery, 2003. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles," Australian Accounting Review, CPA Australia, vol. 13(30), pages 48-53, July.
    5. Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
    6. 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.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. 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.
    2. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    3. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    4. Maria Antónia Jorge de Jesus & Susana Margarida Jorge, 2012. "Governmental Accounting versus National Accounts: Implications of different accounting bases on EU member-States Central Government deficit/surplus," Working Papers Series 2 12-01, ISCTE-IUL, Business Research Unit (BRU-IUL).
    5. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    6. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    7. Allan Barton, 2010. "Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector," Australian Accounting Review, CPA Australia, vol. 20(4), pages 403-406, December.
    8. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    9. Irlan Fery, 2018. "The Influence of Information Technology on Application of Accrual Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 194-208, July.
    10. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    11. 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.

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