IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v12y2002i26p43-54.html
   My bibliography  Save this article

Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?

Author

Listed:
  • R. G. Walker

Abstract

No abstract is available for this item.

Suggested Citation

  • R. G. Walker, 2002. "Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 43-54, March.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:26:p:43-54
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2002.tb00194.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. R. G. Walker, 2001. "Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis," Australian Accounting Review, CPA Australia, vol. 11(25), pages 4-16, November.
    2. Tyrone Carlin & James Guthrie, 2001. "The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria," Australian Accounting Review, CPA Australia, vol. 11(25), pages 17-26, November.
    3. Hansen, Es, 1977. "Municipal Finances In Perspective - Look At Interjurisdictional Spending And Revenue Patterns," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 156-208.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
    2. Thierry Kirat & Frédéric Marty, 2009. "Système d'information comptable de l’Etat et contrôle de l'exécution des contrats publics," Documents de Travail de l'OFCE 2009-10, Observatoire Francais des Conjonctures Economiques (OFCE).
    3. Janet Lee, 2006. "Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002," Australian Accounting Review, CPA Australia, vol. 16(39), pages 34-48, July.
    4. R. G. Walker, 2003. "Objectives of Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 340-355, October.
    5. Janet Mack & Christine Ryan, 2006. "Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 592-612, July.
    6. Lydia Kilcullen & Phil Hancock & H. Y. Izan, 2007. "User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison," Australian Accounting Review, CPA Australia, vol. 17(41), pages 26-37, March.
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    2. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    3. 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.
    4. 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.
    5. Janet Lee, 2006. "Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002," Australian Accounting Review, CPA Australia, vol. 16(39), pages 34-48, July.
    6. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
    7. Bernardino Benito & María-Dolores Guillamón & Francisco Bastida, 2015. "Budget Forecast Deviations in Municipal Governments: Determinants and Implications," Australian Accounting Review, CPA Australia, vol. 25(1), pages 45-70, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:12:y:2002:i:26:p:43-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.