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The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia

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  • ALLAN BARTON

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  • 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.
  • Handle: RePEc:bla:abacus:v:45:y:2009:i:2:p:221-248
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    References listed on IDEAS

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    1. 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.
    2. 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.
    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. 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.
    5. 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.
    6. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    7. 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.
    8. 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.
    9. Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
    10. Tyrone M. Carlin, 2003. "Accrual Output-Based Budgeting Systems in Australia — A Great Leap Backwards?," Australian Accounting Review, CPA Australia, vol. 13(30), pages 41-47, July.
    11. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283.
    12. 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.
    13. Tyrone Carlin & James Guthrie, 2003. "Accrual output based budgeting systems in Australia The rhetoric-reality gap," Public Management Review, Taylor & Francis Journals, vol. 5(2), pages 145-162, June.
    14. Jenny Kent, 2003. "The PSASB: The Accounting Profession in Regulatory Space," Australian Accounting Review, CPA Australia, vol. 13(30), pages 10-15, July.
    15. Mark Christensen, 2005. "The 'third hand': Private sector consultants in public sector accounting change," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 447-474.
    16. Garry Carnegie & Brian West, 1997. "Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets," Australian Accounting Review, CPA Australia, vol. 7(14), pages 30-39, October.
    17. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    18. 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.
    19. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?-super-1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21.
    20. James M. Buchanan & Richard A. Musgrave, 1999. "Public Finance and Public Choice: Two Contrasting Visions of the State," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262024624, January.
    21. Allan D. Barton, 2006. "Public sector accountability and commercial-in-confidence outsourcing contracts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 256-271, February.
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    Cited by:

    1. Mussari Riccardo, 2014. "EPSAS and the Unification of Public Sector Accounting Across Europe," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 1-14, December.
    2. 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.
    3. Anup Chowdhury & Nikhil Chandra Shil, 2017. "Public Sector Reforms and New Public Management: Exploratory Evidence from Australian Public Sector," Asian Development Policy Review, Asian Economic and Social Society, vol. 5(1), pages 1-16, March.

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