The PSASB: The accounting profession in regulatory space

Australian Accounting Review

Volumn 13, Issue 30, 2003, Pages 10-15

  Kent, Jenny ^a  

^a CHARLES STURT UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 26444611929     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2003.tb00394.x     Document Type: Note

References (31)

1. Allan, P., 1992, “Financial Management and Accounting Reforms in NSW”, in “Report of Proceedings of Seminar to Review Progress of Financial Reform in New South Wales Public Sector”, NSW PAC Report 63.
2. Australian Society of Accountants, 1975, “Submission to the Royal Commission on Australian Government Administration”, The Australian Accountant, March: 70-74, 77-81.
3. Badawy, E. M., 1983, “The Public Sector Accounting Standards Board”, The Australian Accountant, December: 743-4.
4. Baker, W., and S. Fryer., 1994, “External Reporting in the Public Sector”, CPA Programme External Reporting, Module 2, Deakin University, Geelong.
5. Chua, W. F., and A. Sinclair., 1994, “Interests and the Profession-State Dynamic: Explaining the Emergence of the Australian Public Sector Accounting Standards Board”, Journal of Business Finance and Accounting 21, 5, July: 669-705.
6. Department of Finance, 1983, “Guidelines for the Form and Standard of Financial Statements of Commonwealth Undertakings”, May.
7. Department of Finance and Auditor-General’s Office, 1981, “Progress Report of the Joint Working Party on Financial Statements of Commonwealth Undertakings.
8. Georges, G., 1983, “Government Accounting Standards - Implications of the 199th Report of the Joint Committee of Public Accounts and the Introduction of Accounting Guidelines”, ASA Government Accountants’ Committee Seminar, 19 September.
9. Hancher, L., and M. Moran., 1989, “Organising Regulatory Space”, in L.Hancher and M.Moran (eds.), Capitalism, Culture and Regulation, Clarendon Press, Oxford: 271-99.
10. Joint Committee of Public Accounts, 1977, “Proceedings of the Conference of Commonwealth and State Public Accounts Committees”, Parliamentary Paper No. 224, Commonwealth Government Printer, Canberra.
11. Joint Committee of Public Accounts, 1982, “The Form and Standard of Financial Statements for Commonwealth Undertakings - A Discussion Paper”, Report 199, Australian Government Publishing Service, Canberra.
12. Joint Committee of Public Accounts, 1989a, “Compliance with Guidelines for the Preparation of Departmental Annual Reports”, Report 299, Australian Government Publishing Service, Canberra.
13. Joint Committee of Public Accounts, 1989b, “Guidelines for Departmental Annual Reports”, Report 304, Australian Government Publishing Service, Canberra.
14. Joint Committee of Public Accounts, 1995, “Accrual Accounting - A Cultural Change”, Report 338, Australian Government Publishing Service, Canberra.
15. Kenley, W. J., 1978, “Submission to the Select Committee of the Legislative Council [NSW] on Public Accounts and Financial Accounts of Statutory Authorities”, The Australian Accountant, October: 554-61.
16. Langdon, I. A., 1982, “The Case for Uniformity of Accounting in Local Government”, in D. J.Hardman (ed.), Government Accounting and Budgeting, Prentice Hall, Sydney: 262-8.
17. Longley, J., 1992, “Chairman’s Opening Address to Seminar on Progress on Financial Reform in the New South Wales Public Sector”, in “Report of Proceedings of the Seminar to Review Progress of Financial Reform in New South Wales Public Sector”, NSW PAC Report 63.
18. Miller, J. O., 1982, “Accountability… Catalyst or Cudgel?", The Australian Accountant, October: 549-51.
19. New South Wales Commission of Audit (Curran Commission), 1988, “Focus on Reform: Report on the States’ Finances”, July.
20. New South Wales Public Accounts Committee, 1983, “Accountability of Statutory Authorities”, Report 7, Government Printing Office, Sydney.
21. New South Wales Public Accounts Committee, 1989, “The Challenge of Accountability”, Report 47, Sydney.
22. New South Wales Public Accounts Committee, 1992a, “Report of Proceedings of the Seminar to Review Progress of Financial Reform in die New South Wales Public Sector”, Report 63, Sydney.
23. New South Wales Public Accounts Committee, 1992b, “Report on Progress of Financial Reform in New South Wales Public Sector”, Report 64, Sydney.
24. New South Wales Public Accounts Committee, 1995, “Proceedings of the Seminar on Accrual Accounting - the Scorecard to Date” Report 89, Sydney.
25. New South Wales Public Accounts Committee, 1996, “Pioneers - Progress But at a Price - Implementation of Accrual Accounting in the New South Wales Public Sector”, Report 100, Parliamentary Printing Services, Sydney.
26. Public Sector Accounting Standards Board, 1984, “Progress Report.
27. Royal Commission on Australian Government Administration, 1976, “Report of the Royal Commission on Australian Government Administration”, Australian Government Publishing Service.
28. Shand, D. A., 1990, “Public Sector Accounting Standards - Progress on Implementation in Australia”, in J.Guthrie, L.Parker and D.Shand (eds.), The Public Sector: Contemporary Readings in Accounting and Auditing, Harcourt Brace Jovanovich, Sydney: 139-54.
29. Steele, Craik D. R., 1982, “Accountability in Government Administration”, in D. J.Hardman (ed.), Government Accounting and Budgeting, Prentice Hall, Sydney: 45-55.
30. Wilenski, P., 1977, “Directions for Change: An Interim Report - Review of New South Wales Government Administration”, Government Printer, Sydney.
31. Young, J., 1994, “Outlining Regulatory Space: Agenda Issues and the FASB”, Accounting, Organisations and Society 19, 1: 83.