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Conceptual framework issues: perspectives of Australian public sector stakeholders

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  • Ralph Kober
  • Janet Lee
  • Juliana Ng

Abstract

Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and principles pertinent to a public sector conceptual framework. The empirical evidence reveals varying degrees of consensus to questions relating to the objectives of financial reporting, the boundaries of financial reporting and financial statement elements. Respondents are generally not supportive of a single conceptual framework for both private and public sectors. The study also draws on the practices from other countries to provide a more insightful analysis. The study informs the progress of the development of a public sector conceptual framework by highlighting areas that need attention and identifying challenges that exist for standard setters in the further development of a conceptual framework that meets the needs of the public sector.

Suggested Citation

  • Ralph Kober & Janet Lee & Juliana Ng, 2012. "Conceptual framework issues: perspectives of Australian public sector stakeholders," Accounting and Business Research, Taylor & Francis Journals, vol. 42(5), pages 495-518, December.
    • Handle: RePEc:taf:acctbr:v:42:y:2012:i:5:p:495-518
    DOI: 10.1080/00014788.2012.670383
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    Cited by:

    1. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.

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