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What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting

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  • MARK CHRISTENSEN

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  • 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.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:41:p:51-65
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    1. Allan Barton, 2005. "Professional Accounting Standards and the Public Sector—a Mismatch," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 138-158, June.
    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. 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.
    4. David Johnstone, 1999. "Public-Sector Outsourcing and Charging in-house Bidders for their use of Capital," Australian Accounting Review, CPA Australia, vol. 9(17), pages 33-41, March.
    5. 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.
    6. F. Javier Salinas, 2002. "Accrual Budgeting And Fiscal Consolidation In The Emu," Contemporary Economic Policy, Western Economic Association International, vol. 20(2), pages 193-206, April.
    7. 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.
    8. Rowan Jones, 1998. "The Conceptual Framework of Resource Accounting," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 11-16, April.
    9. Frank Micallef & Graham Peirson, 1997. "Financial Reporting of Cultural, Heritage, Scientific and Community Collections," Australian Accounting Review, CPA Australia, vol. 7(13), pages 31-37, May.
    10. Jenny Kent, 2003. "The PSASB: The Accounting Profession in Regulatory Space," Australian Accounting Review, CPA Australia, vol. 13(30), pages 10-15, July.
    11. Christopher Humphrey, 2005. "The questionable nature of 'third hand' public sector accounting solutions: A case for change?," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 475-485.
    12. Pollitt, Christopher, 2003. "Public Management Reform: Reliable Knowledge and International Experience," IDB Publications (Working Papers) 4471, Inter-American Development Bank.
    13. Christopher Pollitt, 2003. "Public Management Reform: Reliable Knowledge and International Experience," IDB Publications (Working Papers) 80370, Inter-American Development Bank.
    14. 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.
    15. James L. Chan, 2003. "Government Accounting: An Assessment of Theory, Purposes and Standards," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 13-20, January.
    16. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    17. 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.
    18. 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.
    19. 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.
    20. Marc Robinson, 1998. "Measuring compliance with the Golden Rule," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 447-462, November.
    21. 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.
    22. Allan Barton, 1999. "Land Under Roads - A Financial Bonanza OR Fool's Gold?," Australian Accounting Review, CPA Australia, vol. 9(17), pages 9-15, March.
    23. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    24. 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.
    25. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    26. Sheila Ellwood, 2003. "Bridging the GAAP across the UK public sector," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 105-121.
    27. Peter Sheehan, 2005. "Accounting for Government Activities in Australia: The State of the Budgets," Australian Accounting Review, CPA Australia, vol. 15(35), pages 62-70, March.
    28. Christopher Pollitt, 2003. "Public Management Reform: Reliable Knowledge and International Experience," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 121-134.
    29. 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.
    30. 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.
    31. Marc Robinson, 2002. "Accrual accounting and Australian fiscal policy," Fiscal Studies, Institute for Fiscal Studies, vol. 23(2), pages 287-300, June.
    32. repec:idb:brikps:publication-detail,7101.html?id=68561 is not listed on IDEAS
    33. 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. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    3. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, 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. Bessho, Shun-ichiro & Hirota, Haruaki, 2023. "Do public account financial statements matter? Evidence from Japanese municipalities," European Journal of Political Economy, Elsevier, vol. 78(C).
    6. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    7. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    8. Bruns, Hans-Jürgen, 2014. "Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 339-367.
    9. 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.
    10. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.
    11. Modugno Guido & Bertoni Michele & De Rosa Bruno, 2022. "The Simplification of Public Administration: A Managerial Perspective," Naše gospodarstvo/Our economy, Sciendo, vol. 68(1), pages 64-76, March.
    12. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    13. Fawzi Laswad & Nives Botica Redmayne, 2015. "IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives," Australian Accounting Review, CPA Australia, vol. 25(2), pages 175-184, June.
    14. Évelyne Lande & Sébastien Rocher, 2011. "Prerequisites for applying accrual accounting in the public sector," Post-Print hal-02480846, HAL.
    15. Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018. "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 636-649.
    16. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese, 2022. "Causes and Effects of Processes’ Complexity in Public Institutions: Some Experiences from Italian Universities," Administrative Sciences, MDPI, vol. 12(1), pages 1-14, March.
    17. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.

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