Reporting public sector financial results

Public Management Review

Volumn 5, Issue 1, 2003, Pages 99-113

  Hodges, Ron ^a   Mellett, Howard ^b  

^a UNIVERSITY OF NOTTINGHAM   (United Kingdom)

^b CARDIFF UNIVERSITY   (United Kingdom)

Author keywords

Accrual accounting; Financial reporting; Public sector

Indexed keywords

EID: 2642532104     PISSN: 14719037     EISSN: 14719045     Source Type: Journal    
DOI: 10.1080/1461667022000028870     Document Type: Article

References (56)

1. Accounting Standards Board (ASB) (1994) FRS S Reporting the Substance of Transactions, revised 1998, London: ASB.
2. Accounting Standards Board (ASB) (1998) FRS 12 Provisions and Contingencies, London: ASB.
3. Accounting Standards Board (ASB) (1999) Statement of Principlesfor Financial Reporting, London: ASB.
4. Anthony, R. N. (1989) Should Business and Non-Business Accounting be Different?, Boston, MA: Harvard Business School Press.
5. Australian Accounting Research Foundation (AARF) (1993) Policy Statement 1. The Development of Statements of Accounting Concepts and Accounting Standards, Melbourne: AARF.
6. Barton, A. D. (1999) ‘Public and Private Sector Accounting —The Non-Identical Twins’. Australian Accounting Review, 9:2 pp. 22-31.
7. Barton, A. D. (2000) ‘Accounting for Public Heritage Facilities — Assets or Liabilities of the Government?’. Accounting, Auditing and Accountability Journal, 13:2 pp. 219-35.
8. Box, R. C. (1999) ‘Running Government Like a Business; Implications for Public Administration Theory and Practice’. American Review of Public Administration, 29:1 pp. 19-43.
9. Brown, P. and Tarca, A. (2001) ‘Politics, Processes and the Future of Australian Accounting Standards’. Abacus, 37:3 pp. 267-96.
10. Buchanan, J. M. (1997) Post-Socialist Political Economy, Cheltenham: Edward Elgar.
11. Carnegie, G. and Wolnizer, P. (1995) ‘The Financial Value of Cultural, Heritage and Scientific Collections: An Accounting Fiction’. Australian Accounting Review, 5:1 pp. 38-56.
12. Carnegie, G. and Wolnizer, P. (1999) ‘Unravelling the Rhetoric about the Financial Reporting of Public Collections as Assets: A Response to Micallef and Peirson’. Australian Accounting Review, 9:1 pp. 16-21.
13. Department of Health (1989) Working for Patients: Capital Charges Working Paper S, London: HMSO.
14. Fenn, P., Diacon, S., Hodges, R. and Watson, P. (2000) Accounting for Risk in the NHS, London: CIMA.
15. Financial Accounting Standards Board (1980) ‘Objectives of Financial Reporting by Non-Business Organisations’, Statement of Financial Accounting Concepts No. 4, Connecticut: FASB.
16. Gcrboth, D. L. (1973) ‘Research, Intuition, and Politics in Accounting Inquiry’. The Accounting Review, 48:3 pp. 475-82.
17. Hinks, G. (2000) ‘CIPFA Denies Interest in Standard-Setting Role’. Accountancy Age, 27 January, p. 3.
18. Hodges, R. and Mellett, H. (2002) ‘Investigating Standard Setting: Accounting for the United Kingdom’s Private Finance Initiative’. Accounting Forum, 26:2 pp. 126-31.
19. Hood, C. (1995) ‘The “New Public Management” in the 1980s: Variations on aThcme’. Accounting, Organizations and Society, 20:2/3 pp. 93-109.
20. Hopwood, A. (1984) ‘Accounting and the Pursuit of Efficiency’ in A. Hopwood and C. Tomkins (eds) Issues in Public Sector Accounting. Oxford: Philip Allan.
21. Horngren, C. (1973) ‘The Marketing of Accounting Standards’. Journal of Accountancy, 136:4 pp. 61-6.
22. International Accounting Standards Committee (IASC) (1989) Framework for the Preparation and Presentation of Financial Statements, London: IASC.
23. International Federation of Accountants (IFAC) (2000a) Preface to Statements of International Public Sector Accounting Standards, New York: IFAC Public Sector Committee.
24. International Federation of Accountants (IFAC) (2000b) Governmental Financial Reporting: Accounting Issues and Practices, New York: IFAC Public Sector Committee.
25. International Federation of Accountants (IFAC) (2001) Glossary fDefned Terms, New York: IFAC Public Sector Committee.
26. Jones, G. (1997) ‘Resource Accounting and Budgeting: Another False Trail?’ in IFAC Occasional Paper 3: Perspectives on Accrual Accounting. New York: IFAC Public Sector Committee.
27. Kaplan, R. S. and Norton, D. P. (1992) ‘The Balanced Scorecard — Measures that Drive Performance’. Harvard Business Review, 70:1 pp. 71-9.
28. Lapsley, I. (1999) ‘Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity’. Financial Accountability Management, 15:3/4 pp. 201-7.
29. Likicrman, A. (2000) ‘Changes to Managerial Decision-Taking in UK Central Government’. Management Accounting Research, 11:2 pp. 253-61.
30. McGregor, W. (1999) ‘The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards’. Australian Accounting Review, 9:1 pp. 3-8.
31. March, J. G. and Olsen, J. P. (1989) Rediscovering Institutions, New York: The Free Press.
32. Mautz, R. K. (1988) ‘Monuments, Mistakes and Opportunities’. Accounting Horizons, 2:2 pp 123-8.
33. Mellett, H. (1997) ‘The Role of Resource Accounting in the UK Government’s Quest for “Better Accounting” ’. Accounting and Business Research, 27:2 pp. 157-68.
34. Micallef, F. and Peirson, G. (1997) ‘Financial Reporting of Cultural, Heritage, Scientific and Community Collections’. Australian Accounting Review, 7:1 pp. 28-44.
35. National Heath Service Executive (NHSE) (1998) NHS Trusts: 6% Financial Duty, HSC 1998/141, Leeds: NHS Executive.
36. National Heath Service Executive (NHSE) (1999) Guidance to Health Authorities and NHS Trusts on Break Even Duty, Provisions and Accumulated Defats, HSC 199/146, Leeds: NHS Executive.
37. Newberry, S. M. (1995) ‘Accounting for Contributed Services; The FASB’s Conceptual Confusion’. Financial Accountability ^Management, 11:3 pp. 241-58.
38. Newberry, S. M. (2001) ‘Public-Sector Accounting: A Common Reporting Framework?’. Australian Accounting Review, 11:1 pp. 2-7.
39. New Zealand Society of Accountants (NZSA) (1995) Statement of Concepts for General Purpose Financial Reporting, Wellington: NZSA.
40. Olson, O., Guthrie, J. and Humphrey, C. (1998) Global Warning! Debating International Developments in New Public Financial Management, Oslo: Cappclen Akademisk Forlag AS.
41. Page, M. and Spira, L. (1999) ‘The Conceptual Underwear of Financial Reporting’. Accounting, Auditing and Accountability Journal, 12:4 pp. 489-501.
42. Pallot, J. (1990) ‘The Nature of Public Sector Assets: A Reply to Mautz’. Accounting Florizons, 4:2 pp. 79-85.
43. Pallot, J. (2001) ‘A Decade in Review; New Zealand’s Experience with Resource Accounting and Budgeting’. Financial Accountability and Management, 17:4 pp. 383-400.
44. PP.561-93.
45. Robinson, M. (1998) ‘Accrual Accounting and the Efficiency of the Core Public Sector’. Financial Accountability Management, 14:1 pp. 21-38.
46. Rowles, T. R. (1992) Discussion Paper 11: Financial Reporting of hfrastructure and Heritage Assets by Public Sector Entities, Melbourne: AARF.
47. Rutherford, B. (1992) ‘Developing a Conceptual Framework for Central Government Financial Reporting: Intermediate Users and Indirect Control’. Financial Accountability and Management, 8:4 pp. 265-80.
48. Scheutze, W. P. (2001) ‘What Are Assets and Liabilities? Where IsTrue North?’. Abacus, 37:1 pp. 1-25.
49. Solomons, D. (1982) ‘The Political Implications of Accounting and Accounting Standard Setting’. Accounting and Business Research, 13:50 pp. 107-18.
50. Stanton, P. and Stanton, J. (1998) ‘The Questionable Economics of Governmental Accounting’. Accounting, Auditing and Accountability Journal, 11:2 pp. 191-203.
51. Treasury (1995) Better Accounting for the Taxpayer's Money.The Government's Proposalsfor Resource Accounting and Budgeting in Government, Cm. 2929, London: HMSO.
52. Treasury (1997) Resource Accounting Manual, London: HM Treasury.
53. Treasury (1998) Whole of Government Accounts, London: HM Treasury.
54. Van Peursem, K. A. and Pratt, M. J. (1998) ‘Arc Private Sector Standards Enough? An Example from Public Sector Hospitals in New Zealand’. Financial Accountability and Management, 14:2 pp. 123-40.
55. Walker, R. G. (1987) ‘Australia’s ASRB: A Case Study of Political Activity and Regulatory “Capture”’. Accounting and Business Research, 17:67 pp. 269-86.
56. Walker, R. G. and Robinson, P. (1993) ‘A Critical Assessment of the Literature on Political Activity and Accounting Regulation’. Research in Accounting Regulation, 1 pp. 3-40.