IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v13y2003i30p3-9.html
   My bibliography  Save this article

A Review of New Public Financial Management Change in Australia

Author

Listed:
  • J. Guthrie
  • L. Parker
  • L. M. English

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
  • Handle: RePEc:bla:ausact:v:13:y:2003:i:30:p:3-9
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00393.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    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. 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.
    4. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.
    5. D.J. Johnstone & M.J.R. Gaffikin, 1996. "Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs," Australian Accounting Review, CPA Australia, vol. 6(11), pages 50-65, March.
    6. 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.
    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. Lee D. Parker, 2008. "Strategic management and accounting processes: acknowledging gender," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 611-631, May.
    2. 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.
    3. 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.
    4. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    5. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    6. 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.
    7. 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.
    8. 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.
    9. David Watson, 2004. "The Challenge for Public Accounts Committees in Evaluating Public-Private Partnerships," Australian Accounting Review, CPA Australia, vol. 14(33), pages 78-84, July.
    10. Davis, Nicholas & Bisman, Jayne E., 2015. "Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 129-143.
    11. 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.

    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. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    6. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.
    7. Ram Karan, 2003. "Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability," Australian Accounting Review, CPA Australia, vol. 13(31), pages 15-25, November.
    8. 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.
    9. Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
    10. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
    11. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    12. Garry D. Carnegie & Ann Martin-Sardesai & Lisa Marini & James Guthrie AM, 2021. "“Taming the black elephant”: assessing and managing the impacts of COVID-19 on public universities in Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(6), pages 1783-1808, October.
    13. Sheila Ellwood & Susan Newberry, 2007. "Public sector accrual accounting: institutionalising neo‐liberal principles?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 549-573, July.
    14. 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.
    15. Susan Newberry, 2004. "Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants," Australian Accounting Review, CPA Australia, vol. 14(33), pages 11-21, July.
    16. Susan Newberry, 2003. "`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector," Australian Accounting Review, CPA Australia, vol. 13(30), pages 28-34, July.
    17. Joseph Drew & Brian Dollery, 2015. "Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales," Australian Accounting Review, CPA Australia, vol. 25(1), pages 28-37, March.
    18. J. Christiaens & J. Rommel & A. Barton & P. Everaert, 2008. "Should All Capital Goods of Governments be Recognised as Assets in Financial Accounting?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 08/505, Ghent University, Faculty of Economics and Business Administration.
    19. Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 17-37.
    20. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.

    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:13:y:2003:i:30:p:3-9. 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.