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Public sector accounting: shifting concepts of accountability

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  • Susan Newberry

Abstract

Allan Barton held strong views about governmental accounting reforms that failed to recognize the unique characteristics of the public sector, particularly the need for public accountability. The Allan Barton memorial lecture of 2013, developed in this paper, pointed out that Australia's public finance legislation reinforces the need for public accountability, but through delegated regulatory powers terms such as accountability and public accountability are undergoing subtle reinterpretation. At issue is whether IFRS should apply to all governments, and whether government departments should be viewed as not publicly accountable and therefore permitted reduced disclosures in their published financial reports.

Suggested Citation

  • Susan Newberry, 2015. "Public sector accounting: shifting concepts of accountability," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 371-376, September.
    • Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:371-376
    DOI: 10.1080/09540962.2015.1061180
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    Cited by:

    1. Sheila Ellwood, 2016. "Editorial," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 157-161, April.
    2. Monica Bruzzone & Renata Paola Dameri & Paola Demartini, 2021. "Resilience Reporting for Sustainable Development in Cities," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    3. Laura Saraite-Sariene & Juana Alonso-Cañadas & Federico Galán-Valdivieso & Carmen Caba-Pérez, 2019. "Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspective," Sustainability, MDPI, vol. 12(1), pages 1-19, December.
    4. Issam Benhayoun & M. Marghich Abdellatif, 2017. "IFRS for SMEs: A Structured Literature Review [International Journal of Accounting and Financial Reporting]," Post-Print hal-01910461, HAL.
    5. Sheila Ellwood & Susan Newberry, 2016. "New development: The conceptual underpinnings of international public sector accounting," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 231-234, April.
    6. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    7. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    8. Gabriele Palozzi & Sandro Brunelli & Camilla Falivena, 2018. "Higher Sustainability and Lower Opportunistic Behaviour in Healthcare: A New Framework for Performing Hospital-Based Health Technology Assessment," Sustainability, MDPI, vol. 10(10), pages 1-19, October.
    9. Pat Barrett, 2016. "New development: Procurement and policy outcomes--a bridge too far?," Public Money & Management, Taylor & Francis Journals, vol. 36(2), pages 145-148, March.

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