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Accruals and ‘accounting numbers management’ in UK executive agencies

Author

Listed:
  • Vicente Pina
  • María José Arcas
  • Caridad Martí

Abstract

Public sector reforms have implemented business techniques, including management by results, cost management and accrual accounting, to make public entities more efficient and accountable. As a consequence, ‘accounting numbers management’ has become a way for managers in the public sector to adapt accounting figures to their interests. This study focuses on ‘earnings management’ (manipulation of earnings) in government agencies. The authors provide evidence of earnings management in which agencies try to keep net operating costs to around zero. The authors' findings question the effectiveness of financial targets associated with accrual-based measures.

Suggested Citation

  • Vicente Pina & María José Arcas & Caridad Martí, 2012. "Accruals and ‘accounting numbers management’ in UK executive agencies," Public Money & Management, Taylor & Francis Journals, vol. 32(4), pages 273-280, July.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:273-280
    DOI: 10.1080/09540962.2012.691306
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    Cited by:

    1. Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
    2. Enrico Guarini, 2016. "The day after: newly-elected politicians and the use of accounting information," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 499-506, November.
    3. 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.
    4. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-21, June.

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