메뉴 건너뛰기




Volumn 13, Issue 30, 2003, Pages 3-9

A Review of New Public Financial Management Change in Australia

Author keywords

[No Author keywords available]

Indexed keywords


EID: 26444450872     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2003.tb00393.x     Document Type: Note
Times cited : (32)

References (27)
  • 2
    • 85040424814 scopus 로고    scopus 로고
    • address by Pat Barrett to senior Western Australian public-sector executives, CPA Australia, Perth, 27 November
    • Barrett, P., 2000, “Accountability and Permanence in a Riskier Public Sector Environment”, address by Pat Barrett to senior Western Australian public-sector executives, CPA Australia, Perth, 27 November.
    • (2000) Accountability and Permanence in a Riskier Public Sector Environment
    • Barrett, P.1
  • 3
    • 27844460185 scopus 로고    scopus 로고
    • Public and Private Sector Accounting - The Non-Identical Twins
    • Barton, A., 1999, “Public and Private Sector Accounting - The Non-Identical Twins”, Australian Accounting Review 9, 2: 22-31.
    • (1999) Australian Accounting Review , vol.9 , Issue.2 , pp. 22-31
    • Barton, A.1
  • 4
    • 84986173338 scopus 로고    scopus 로고
    • Accounting for Public Heritage Facilities - Assets or Liabilities of the Government?
    • Barton, A., 2000, “Accounting for Public Heritage Facilities - Assets or Liabilities of the Government?", Accounting, Auditing and Accountability Journal 13, 2: 219-35.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.2 , pp. 219-235
    • Barton, A.1
  • 5
    • 18844414989 scopus 로고    scopus 로고
    • Public-Sector Accounting: A Common Reporting Framework? A Rejoinder
    • Barton, A., 2002, “Public-Sector Accounting: A Common Reporting Framework? A Rejoinder”, Australian Accounting Review 12, 3: 41-5.
    • (2002) Australian Accounting Review , vol.12 , Issue.3 , pp. 41-45
    • Barton, A.1
  • 6
    • 33746333135 scopus 로고    scopus 로고
    • Measurement Challenges and Consequences in the Australian Public Sector
    • Carlin, T., 2000, “Measurement Challenges and Consequences in the Australian Public Sector”, Australian Accounting Review 10, 2: 63-72.
    • (2000) Australian Accounting Review , vol.10 , Issue.2 , pp. 63-72
    • Carlin, T.1
  • 7
    • 4444255637 scopus 로고    scopus 로고
    • Lessons from Australian and New Zealand Experiences with Accrual Output Based Budgeting
    • L. R.Jones, J.Guthrie and P.Steane, Elsevier Science Inc., New York
    • Carlin, T., and J. Guthrie., 2001a, “Lessons from Australian and New Zealand Experiences with Accrual Output Based Budgeting”, in L. R.Jones, J.Guthrie and P.Steane (eds), Learning From International Public Management Reform, Elsevier Science Inc., New York: 89-102.
    • (2001) Learning From International Public Management Reform , pp. 89-102
    • Carlin, T.1    Guthrie, J.2
  • 8
    • 85012514896 scopus 로고    scopus 로고
    • The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria
    • Carlin, T., and J. Guthrie., 2001b, “The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria”, Australian Accounting Review 11, 3: 17-26.
    • (2001) Australian Accounting Review , vol.11 , Issue.3 , pp. 17-26
    • Carlin, T.1    Guthrie, J.2
  • 10
    • 0012717597 scopus 로고
    • The Financial Value of Cultural, Heritage and Scientific Collections: An Accounting Fiction
    • Carnegie, G. D., and P. W. Wolnizer., 1995, “The Financial Value of Cultural, Heritage and Scientific Collections: An Accounting Fiction”, Australian Accounting Review 5, 1: 31-47.
    • (1995) Australian Accounting Review , vol.5 , Issue.1 , pp. 31-47
    • Carnegie, G.D.1    Wolnizer, P.W.2
  • 11
    • 0004343394 scopus 로고    scopus 로고
    • The Financial Reporting of Publicly-Owned Collections: Whither Financial (Market) Values and Contingent Valuation Estimates?
    • Carnegie, G. D., and P. W. Wolnizer., 1997, “The Financial Reporting of Publicly-Owned Collections: Whither Financial (Market) Values and Contingent Valuation Estimates?", Australian Accounting Review 7, 1: 44-50.
    • (1997) Australian Accounting Review , vol.7 , Issue.1 , pp. 44-50
    • Carnegie, G.D.1    Wolnizer, P.W.2
  • 14
    • 0037237162 scopus 로고    scopus 로고
    • Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria
    • English, L., 2003, “Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria”, Critical Perspectives on Accounting 14: 51-76.
    • (2003) Critical Perspectives on Accounting , vol.14 , pp. 51-76
    • English, L.1
  • 16
    • 0001058076 scopus 로고    scopus 로고
    • Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward
    • Guthrie, J., O. Olson., and C. Humphrey., 1999, “Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward”, Financial Accountability and Management 15, 3/4: 209-28.
    • (1999) Financial Accountability and Management , vol.15 , Issue.3-4 , pp. 209-228
    • Guthrie, J.1    Olson, O.2    Humphrey, C.3
  • 17
    • 85040391452 scopus 로고    scopus 로고
    • State-owned Businesses Failing to Plan for Risks
    • 20 June
    • Hepworth, A., 2002, “State-owned Businesses Failing to Plan for Risks”, The Sydney Morning Herald, 20 June.
    • (2002) The Sydney Morning Herald
    • Hepworth, A.1
  • 18
    • 84904928885 scopus 로고    scopus 로고
    • Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs
    • Johnstone, D. J., and M. J. R. Gaffikin., 1996, “Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs”, Australian Accounting Review 6, 1: 50-65.
    • (1996) Australian Accounting Review , vol.6 , Issue.1 , pp. 50-65
    • Johnstone, D.J.1    Gaffikin, M.J.R.2
  • 19
    • 33644752504 scopus 로고    scopus 로고
    • Learning from International Public Management Reform Experience
    • L. R.Jones, J.Guthrie and P.Steane, Elsevier Science Inc., New York
    • Jones, L. R., J. Guthrie., and P. Steane., 2001, “Learning from International Public Management Reform Experience”, in L. R.Jones, J.Guthrie and P.Steane (eds), Learning From International Public Management Reform 1, Elsevier Science Inc., New York: 1-28.
    • (2001) Learning From International Public Management Reform , vol.1 , pp. 1-28
    • Jones, L.R.1    Guthrie, J.2    Steane, P.3
  • 20
    • 0012743240 scopus 로고    scopus 로고
    • Trends, Patterns and Influencing Factors: Some Reflections
    • O.Olson, J.Guthrie and C.Humphrey, Cappelen Akademisk Forlag, Bergen, Norway
    • Laughlin, R., and J. Pallot., 1998, “Trends, Patterns and Influencing Factors: Some Reflections”, in O.Olson, J.Guthrie and C.Humphrey (eds), Global Warning: Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Bergen, Norway: 376-99.
    • (1998) Global Warning: Debating International Developments in New Public Financial Management , pp. 376-399
    • Laughlin, R.1    Pallot, J.2
  • 21
    • 18844395273 scopus 로고    scopus 로고
    • The Conceptual Framework Sham
    • Newberry, S., 2002, “The Conceptual Framework Sham”, Australian Accounting Review 12, 3: 47-9.
    • (2002) Australian Accounting Review , vol.12 , Issue.3 , pp. 47-49
    • Newberry, S.1
  • 22
    • 0033241132 scopus 로고    scopus 로고
    • The Ethical Value of Red Tape! The Role of Specialised Institutions in Ensuring Accountability (The New South Wales Experience)
    • Niland, C., and S. Satkundan., 1999, “The Ethical Value of Red Tape! The Role of Specialised Institutions in Ensuring Accountability (The New South Wales Experience)", Accountability in Australian Government Symposium, Australian Journal of Public Administration 58, 1: 80-6.
    • (1999) Australian Journal of Public Administration , vol.58 , Issue.1 , pp. 80-86
    • Niland, C.1    Satkundan, S.2
  • 23
    • 0001007743 scopus 로고    scopus 로고
    • Changing Public Sector Accountability: Critiquing New Directions
    • Parker, L. D., and G. Gould., 1999, “Changing Public Sector Accountability: Critiquing New Directions”, Accounting Forum 23, 2: 109-35.
    • (1999) Accounting Forum , vol.23 , Issue.2 , pp. 109-135
    • Parker, L.D.1    Gould, G.2
  • 25
    • 85040408917 scopus 로고
    • AGPS, Canberra
    • Royal Commission into Australian Government Administration (RCAGA, 1976, “Report”, AGPS, Canberra.
    • (1976) Report
  • 26
    • 0033241134 scopus 로고    scopus 로고
    • Three Accountability Anxieties: A Conclusion to the Accountability in Australian Government Symposium
    • Uhr, J., 1999, “Three Accountability Anxieties: A Conclusion to the Accountability in Australian Government Symposium”, Australian Journal of Public Administration 58, 1: 98-101.
    • (1999) Australian Journal of Public Administration , vol.58 , Issue.1 , pp. 98-101
    • Uhr, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.