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Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions

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  • Yeny Andriani
  • Ralph Kober
  • Juliana Ng

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  • 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.
    • Handle: RePEc:bla:ausact:v:20:y:2010:i:2:p:144-153
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2010.00087.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. 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.
    3. 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.
    4. 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.
    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. 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.
    7. 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.
    8. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    9. 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.
    10. 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.
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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    3. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    4. 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.
    5. Bruns, Hans-Jürgen, 2014. "Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 339-367.
    6. Joanne Lye & Zahirul Hoque & Lee Parker, 2021. "How do employees learn from performance measures? Evidence from a local government entity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3443-3480, June.
    7. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    8. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    9. 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.
    10. Vania Palmieri & Mario Turco, 2020. "Crisi e cambiamento delle istituzioni di contabilit? pubblica. Il caso delle amministrazioni centrali dello Stato," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 87-112.
    11. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.
    12. Yen Thi Tran & Thanh Thi Cam Tran & Trang Cam Hoang, 2020. "Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(5), pages 903-913.

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