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Accounting for Public Hospitals: A Case Study of Modified GAAP


  • Sheila Ellwood


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  • Sheila Ellwood, 2008. "Accounting for Public Hospitals: A Case Study of Modified GAAP," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 399-422.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:4:p:399-422

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    References listed on IDEAS

    1. Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo-liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 549-573, July.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    3. Allan Barton, 2005. "Professional Accounting Standards and the Public Sector-a Mismatch," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 138-158.
    4. Anthony Hopwood, 1992. "Accounting calculation and the shifting sphere of the economic," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 125-143.
    5. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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