Selective commercialisation of public-sector accounting and its consequences for public accountability

Australian Accounting Review

Volumn 13, Issue 31, 2003, Pages 15-25

  Karan, Ram ^a  

^a UNIVERSITY OF BALLARAT   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 26444533083     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2001.tb00168.x     Document Type: Article

References (80)

1. Abbott, A., 1988, The System of Professions, University of Chicago Press, Chicago.
2. Allan, P., 1991, “Corporatisation of NSW Government Business - A Report”, NSW Treasury, Sydney, 13 March.
3. ANAO (Australian National Auditing Office), 2000, “Implementation of Whole of Government Information Technology Infrastructure Consolidation and Outsourcing Initiative”, AGPS, Canberra.
4. ANAO (Australian National Auditing Office), 1997, “Management of Commonwealth Guarantees, Indemnities and Letters of Comfort”, AGPS, Canberra.
5. Armstrong, P., 1985, “Changing Management Control Strategies: The Role of Competition between Accountancy and Other Organisational Professions”, Accounting Organizations and Society 10, 2: 129-48.
6. Armstrong, P., 1987, “The Rise of Accounting Controls and British Capitalist Enterprises”, Accounting Organizations and Society 12, 5: 415-36.
7. Auditor-General Victoria, 2000, “Grants to Non-Government Organisations: Improving Accountability”, Government Printer, Melbourne.
8. Auditor-General Commonwealth, 1994, Audit Report No. 16.
9. Barton, A. D., 1999, “Land Under Roads - A Financial Bonanza or Fool’s Gold?", Australian Accounting Review 9, 1: 9-15.
10. Barton, A. D., 1999, “Public and Private Sector Accounting - The Non-Identical Twins”, Australian Accounting Review 9, 2: 22-31.
11. Barton, A. D., 2000, “Accounting for Public Heritage Facilities - Assets or Liabilities of the Government?", Accounting Auditing & Accountability Journal 13, 2: 219-35.
12. Barton, A. D., 2001a, “Commercial-In-Confidence Outsourcing Contracts and Accountability in Public Sector Activities”, Asia Pacific Interdisciplinary Research in Accounting Conference, 15-18 July, University of Adelaide.
13. Barton, A. D., 2001b, “Public Choice Theory and Economic Rationalism: The Basis of New Public Management” in L. R.Jones, J.Guthrie and P.Steane (eds.), Learning from International Public Management Reform, Vol 11B, JAI Press, Amsterdam: 571-88.
14. Brunsson, N., I. Lapsley., and P. Miller., 1998, “Introduction: Making Things Fit: The Dynamics of New Public Management”, Accounting Auditing & Accountability Journal 11, 3: 262-6.
15. Burritt, R. L., M. McRae., and C. Benjamin., 1996, “What is a Public-Sector Asset?", Australian Accounting Review 6, 1: 23-8.
16. Cant, S., 2001, “Ambulance Official Accused of Bias”, The Age, 30 January: 6.
17. 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.
18. 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.
19. Carnegie, G. D., and P. W. Wolnizer., 1999, “Unravelling the Rhetoric about the Financial Reporting of Public Collections as Assets: A Response to Micallef and Peirson”, Australian Accounting Review 9, 1: 16-21.
20. Chua, W. F., and C. Poullaos., 1993, “Rethinking the Profession-State Dynamic: The Case of the Victorian Charter Attempt, 1885 to 1906", Accounting Organizations and Society 18, 7/8: 698-721.
21. Chua, W. F., and A. Sinclair., 1994, “Interest and the Profession-State Dynamic: Explaining the Emergence of the Australian Public Sector Accounting Standards Board”, Journal of Business Finance and Accounting 21, 5: 669-705.
22. Courier, 1995, “Consultants Cost $100m: Opposition”, 31 July: 5.
23. Department of Defence, 1991, Supplementary Financial Statements.
24. Depart of Defence, 1992, “Government to Move to Accrual Accounting”, Media Release, 4 November.
25. Department of Finance Victoria, 1993, Finet A Quarterly Information Publication 7, 2, Comptroller General’s Division.
26. Dixon, R., 1991, “Privatising and Local Government”, in E. W.Russell (ed.), The Future of the Public Sector, Monash University, Melbourne.
27. Dominelli, L., and A. Hoogvelt., 1996, “Globalisation, the Privatisation of Welfare, and the Changing Role of Professional Academics in Britain”, Critical Perspectives on Accounting 7: 191-212.
28. English, L., 1999, “Unsubtle Differences”, Australian Accounting Review 9, 1: 2.
29. English, L., and J. Guthrie., 2001, “Emasculating Accountability in the Name of Competition: Reform of State Audit in Victoria”, Asia Pacific Interdisciplinary Research in Accounting Conference, 15-18 July, University of Adelaide.
30. Exposure Draft 17 Segment Reporting, 2001, (ED17), http: www.ifac.orgpublicsector.
31. Exposure Draft 20 Related Party Disclosures, 2001, (ED20), http: www.ifac.orgpublicsector.
32. Exposure Draft 62 Financial Reporting by Governments, 1995, (ED62), Australian Accounting Research Foundation, Melbourne.
33. Editorial, 1997, “Auditor-General’s Findings Must be Pursued”, The Age, 24 April: A16.
34. Forbes, M., 1998, “Auditor to Investigate Harness Board Contract”, The Age, 12 May: A2.
35. Forbes, M., and S. McKay., 1999, “Inquiry to Probe Cover-Up Claim”, The Age, 9 December: A1.
36. Funnell, W., 2001, Government by Fiat: The Retreat from Responsibility, University of New South Wales Press, Sydney.
37. Funnell, W., and K. Cooper., 1998, Public Sector Accounting and Accountability in Australia, University of New South Wales Press, Sydney.
38. Glynn, J., and M. McCrae., 1986, “Australian Federal Financial Control and Accountability - A Review”, Financial Accountability and Management, Summer: 89-105.
39. Greenall, D. T. J. Paul., and P. Sutcliffe., 1988, “Financial Reporting by Local Governments”, Discussion Paper No. 16, Australian Accounting Research Foundation, Melbourne.
40. Green, S., 1997a, “Contracts Fiasco Exposed”, The Age, 24 April: A1.
41. Green, S., 1997b, “Labor Warning on Audit Changes”, The Age, 27 June: A9.
42. Guthrie, J., and L. D. Parker., 1998, "‘Managerialism’ and ‘Marketisation’ in Financial Management Change in Australia”, in O.Olson, J.Guthrie, and C.Humphrey (eds.), Global Warning: Debating International Developments in New Public Financial Management, Cappelen Akademisk Forlag, Oslo 49-72.
43. Halliday, T. C., and B. G. Carruthers., 1996, “The Moral Regulation of Markets: Professions, Privatisation and the English Insolvency Act 1986", Accounting Organizations and Society 21, 4: 371-413.
44. Hanlon, G., 1996, "‘Casino Capitalism’ and the Rise of the ‘Commercialised’ Service Class - An Examination of the Accountant”, Critical Perspectives on Accounting 7: 339-63.
45. Hannan, E., 2001, “Auditor-General to Face Audit by State”, The Age, 21 March: 3.
46. Hawes, R., 1997, “Ambulance Deal Bungled: Thwaites”, The Australian, 3 April: 3.
47. Hay, D., 1994, “Who Uses public Sector External Reports? An Exploration”, The Accounting Forum, March: 47-65.
48. Henderson, I., 2001, “Centrelink Axes IT Outsource Plan”, The Australian, 1 February: 4.
49. Hood, C., 1995, “The New Public Management in the 1980s: Variations on a Theme”, Accounting Organizations and Society 20, 2/3: 93-109.
50. Jay, C., 1997, “Momentum Continues to Gather in Public Sector”, The Australian Financial Review, 16 April: 35.
51. Jay, C., 2001, “Outsourcing Policy in Line for Another Hit”, The Australian Financial Review, 2 February: 57.
52. Jensen, C. M., and W. H. Meckling., 1976, “Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure”, Journal of Financial Economics 3: 305-60.
53. Jones, R., and M. Pendlebury., 1988, Public Sector Accounting, Pitman, London.
54. Laughlin, R., and J. Broadbent., 1993, “Accounting and Law: Partners in the Juridification of the Public Sector in the UK?", Critical Perspectives on Accounting 4: 337-68.
55. Levy, V. M., 1981, Public Financial Administration, The Law Book Company, Sydney.
56. Lowe, E. A., A. G. Puxty., and R. C. Laughlin., 1983, “Simple Theories for Complex Processes: Accounting Policy and the Market for Myopia”, Journal of Accounting and Public Policy 2, 1: 19-42.
57. Ma, R., and R. Mathews., 1993, “Financial Reporting by Government Departments: ED 55 - A Dissenting View”, Australian Journal of Corporate Law 3, 1: 67-88.
58. Martin, B., 1993, In the Public Interest?, Zed Books, London.
59. Martin, C., 2001, “Outsourcing Fiasco: Compensation Alert”, The Australian Financial Review, 1 February: 3.
60. Mautz, R. K., 1988, “Monuments, Mistakes and Opportunities”, Accounting Horizons, June: 123-8.
61. McGregor, W., 1999, “The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards”, Australian Accounting Review 9, 1: 3-8.
62. McRae, M., and M. Aiken., 1994, “AAS 29 and Public-Sector Reporting: Unresolved Issues”, Australian Accounting Review 4, 2: 65-72.
63. Merrit, C., 1997, “Contracting Out Services Indicted”, The Australian Financial Review, 25 September: 7.
64. Micallef, F., and G. Peirson., 1997, “Financial Reporting of Cultural, Heritage, Scientific and Community Collections”, Australian Accounting Review 7, 1: 31-7.
65. Mitchell, S., 2000, “Auditor Attacks Privacy Clauses”, The Australian, 31 October: 31.
66. Newberry, S., 2001, “Public Sector Accounting: A Common Reporting Framework?", Australian Accounting Review 11, 1: 2-7.
67. Normanton, E. L., 1966, The Accountability and Audit of Governments, Manchester University Press, Manchester.
68. Orford, B., and R. Keys., 2002, “Review of AAS29", Financial Reporting in Government Departments and AAS31 Financial Reporting by Governments”, http: www.aasb.com.au.
69. Osborne, D., and T. Gaebler., 1993, Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector, Penguin, New York.
70. Pallot, J., 1992, “Elements of a Theoretical Framework for Public Sector Accounting”, Accounting Auditing & Accountability Journal 5, 1: 38-59.
71. Pallot, J., 1998, “The Role of Accounting in the Privatisation of State Trading Enterprises in New Zealand”, Advances in Public Interest Accounting 7: 161-91.
72. Russell, B., 1991, “The Future of the Public Sector”, in B.Russell (ed.), The Future of the Public Sector, Monash University, Melbourne.
73. Ryan, C., 1999, “Australian Public Sector Financial Reporting: A Case of Cooperative Policy Formulation”, Accounting Auditing & Accountability Journal 12, 5: 561-82.
74. Sikka, P., and H. Willmott., 1995, “Illuminating the State-Profession Relationship: Accountants Acting as Department of Trade and Industry Investigators”, Critical Perspectives on Accounting 6: 341-69.
75. Simms, M., 1999, “Models of Political Accountability and Concepts of Australian Government”, Australian Journal of Public Administration 58, 1: 34-8.
76. Stanton, P., and S. Stanton., 1998, “The Questionable Economics of Government”, Accounting Auditing & Accountability Journal 11, 2: 191-203.
77. Sutcliffe, P., 1985, “Financial Reporting in the Public Sector - A Framework for Analysis and Identification of Issues”, Accounting Theory Monograph 5, Australian Accounting Research Foundation, Melbourne.
78. Sutcliffe, P., F. Micallef., and L. D. Parker., 1991, “Financial Reporting by Government Departments”, Discussion Paper No. 16, Australian Accounting Research Foundation, Melbourne.
79. Vatter, W. J., 1947, The Fund Theory of Accounting and its Implications for Financial Reports, University of Chicago Press, Chicago.
80. Walker, R. G., 1987, “Australia’s ASRB. A Case Study of Political Activity and Regulatory Capture”, Accounting and Business Research 17, 67: 269-86.