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A Review of New Public Financial Management Change in Australia

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

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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
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2003.tb00393.x
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    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.
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    Cited by:

    1. 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.
    2. 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.
    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. 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.
    5. 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.
    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. 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.
    8. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
    9. 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.
    10. 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.
    11. 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.

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