메뉴 건너뛰기




Volumn 36, Issue 1, 2006, Pages 19-32

A bridge too far: A common conceptual framework for commercial and public benefit entities

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33645972584     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2006.9730004     Document Type: Review
Times cited : (37)

References (53)
  • 7
    • 34548212056 scopus 로고    scopus 로고
    • Public accountability and government financial reporting
    • Chan J. and Xiaoyne, C. (eds.). OECD
    • Allen, T. (2002). 'Public accountability and government financial reporting' in Models of Public Budgeting and Accounting Reform, Chan J. and Xiaoyne, C. (eds.). OECD.
    • (2002) Models of Public Budgeting and Accounting Reform
    • Allen, T.1
  • 10
    • 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
  • 11
    • 57349140401 scopus 로고    scopus 로고
    • How to profit from defence: A study in the misapplication of business accounting to the public sector in Australia
    • Barton, A. (2004). 'How to profit from defence: a study in the misapplication of business accounting to the public sector in Australia'. Financial Accountability and Management, 20 (3) 281-304.
    • (2004) Financial Accountability and Management , vol.20 , Issue.3 , pp. 281-304
    • Barton, A.1
  • 12
    • 33645857236 scopus 로고    scopus 로고
    • The conceptual framework as a coherent system for the development of accounting standards
    • Booth, B. (2003). 'The conceptual framework as a coherent system for the development of accounting standards'. Abacus, 39 (3) 310-339.
    • (2003) Abacus , vol.39 , Issue.3 , pp. 310-339
    • Booth, B.1
  • 13
    • 0038336250 scopus 로고    scopus 로고
    • Government accounting: An assessment of theory, purpose and standards
    • Chan, J.L. (2003). 'Government accounting: an assessment of theory, purpose and standards'. Public Money and Management 23 (1) 13-20.
    • (2003) Public Money and Management , vol.23 , Issue.1 , pp. 13-20
    • Chan, J.L.1
  • 14
    • 33645974392 scopus 로고    scopus 로고
    • Government accounting reform in developing countries: The role of international standards
    • Paper presented, Poitiers, France 26-27 May
    • Chan, J.L. (2005). 'Government accounting reform in developing countries: the role of international standards'. Paper presented at Tenth Biennial CIGAR Conference, Poitiers, France 26-27 May.
    • (2005) Tenth Biennial CIGAR Conference
    • Chan, J.L.1
  • 16
    • 2942590211 scopus 로고    scopus 로고
    • Performance reporting: A comparative study of British and Irish charities
    • Conolly, C. and Hyndman, N. (2004). 'Performance reporting: a comparative study of British and Irish charities'. British Accounting Review, 36 (2) 127-154.
    • (2004) British Accounting Review , vol.36 , Issue.2 , pp. 127-154
    • Conolly, C.1    Hyndman, N.2
  • 17
    • 27844457155 scopus 로고    scopus 로고
    • An evolving conceptual framework?
    • Dean, G.W. and Clarke, F. (2003). 'An evolving conceptual framework?' Abacus, 39 (3) 279-298.
    • (2003) Abacus , vol.39 , Issue.3 , pp. 279-298
    • Dean, G.W.1    Clarke, F.2
  • 18
    • 0002145589 scopus 로고
    • FASB's statements on objectives and elements of financial accounting: A review
    • Dopuch, N. and Sunder, S. (1980). 'FASB's statements on objectives and elements of financial accounting: a review'. The Accounting Review, LV (1) 1-21.
    • (1980) The Accounting Review , vol.55 , Issue.1 , pp. 1-21
    • Dopuch, N.1    Sunder, S.2
  • 21
    • 19944384535 scopus 로고    scopus 로고
    • Bridging the GAAP across the UK public sector
    • Ellwood, S.M. (2003). 'Bridging the GAAP across the UK public sector'. Accounting and Business Research, 33 (2) 105-121.
    • (2003) Accounting and Business Research , vol.33 , Issue.2 , pp. 105-121
    • Ellwood, S.M.1
  • 26
    • 33645960538 scopus 로고    scopus 로고
    • Basic financial statements - Management's discussion and analysis - For state and local governments
    • Stamford, CT: GASB
    • Governmental Accounting Standards Board (1999). Statement 34. 'Basic Financial Statements - Management's Discussion and Analysis - for State and Local Governments'. Stamford, CT: GASB.
    • (1999) Statement 34
  • 28
    • 0003183027 scopus 로고    scopus 로고
    • Accrual accounting in the Australian public sector
    • Guthrie, J. (1998). 'Accrual accounting in the Australian public sector'. Financial Accountability and Management, 14(1) 1-19.
    • (1998) Financial Accountability and Management , vol.14 , Issue.1 , pp. 1-19
    • Guthrie, J.1
  • 29
    • 0037503335 scopus 로고    scopus 로고
    • Consolidation principles and practices for the UK government sector
    • Heald, D. and Georgiou, G. (2000). 'Consolidation principles and practices for the UK government sector'. Accounting and Business Research, 30 (2) 153-167.
    • (2000) Accounting and Business Research , vol.30 , Issue.2 , pp. 153-167
    • Heald, D.1    Georgiou, G.2
  • 37
    • 85095665922 scopus 로고
    • The development of conceptual frameworks of accounting for the public sector
    • Jones, R. (1992). 'The development of conceptual frameworks of accounting for the public sector'. Financial Accountability and Management, 8 (4) 249-264.
    • (1992) Financial Accountability and Management , vol.8 , Issue.4 , pp. 249-264
    • Jones, R.1
  • 38
    • 0032369179 scopus 로고    scopus 로고
    • The conceptual framework of resource accounting
    • Jones, R. (1998). 'The conceptual framework of resource accounting'. Public Money and Management, 18 (2) 11-16.
    • (1998) Public Money and Management , vol.18 , Issue.2 , pp. 11-16
    • Jones, R.1
  • 39
    • 84923754383 scopus 로고
    • The strategic management of accountability in nonprofit organisations: An analytical framework
    • Kearns, K.P. (1994). 'The strategic management of accountability in nonprofit organisations: an analytical framework'. Public Administration Review, 54 (2) 185-192.
    • (1994) Public Administration Review , vol.54 , Issue.2 , pp. 185-192
    • Kearns, K.P.1
  • 40
    • 0032394053 scopus 로고    scopus 로고
    • Resource accounting and budgeting - Where are we now?
    • Likierman, A. (1998). 'Resource accounting and budgeting - where are we now?' Public Monev and Management, 18 (2) 17-20.
    • (1998) Public Monev and Management , vol.18 , Issue.2 , pp. 17-20
    • Likierman, A.1
  • 41
    • 82855179710 scopus 로고    scopus 로고
    • The CF and accounting standards: The persistence of discrepancies
    • Loftus, J.A. (2003). 'The CF and accounting standards: the persistence of discrepancies'. Abacus, 39 (3) 298-308.
    • (2003) Abacus , vol.39 , Issue.3 , pp. 298-308
    • Loftus, J.A.1
  • 42
    • 0009370661 scopus 로고
    • Monuments, mistakes and opportuni-ties
    • Mautz, R.K. (1988). 'Monuments, mistakes and opportuni-ties'. Accounting Horizons (editorial), June 1988: 123-128.
    • (1988) Accounting Horizons (Editorial) , vol.JUNE 1988 , pp. 123-128
    • Mautz, R.K.1
  • 43
    • 27944475775 scopus 로고    scopus 로고
    • The pivotal role of accounting concepts in the development of public sector accounting standards
    • McGregor, W. (1999). 'The pivotal role of accounting concepts in the development of public sector accounting standards'. Australian Accounting Review, 9 (1) 3-8.
    • (1999) Australian Accounting Review , vol.9 , Issue.1 , pp. 3-8
    • McGregor, W.1
  • 46
    • 18844418122 scopus 로고    scopus 로고
    • Public sector accounting: A common reporting framework?
    • Newberry, S. (2001). 'Public sector accounting: a common reporting framework?' Australian Accounting Review, 11 (1) 2-7.
    • (2001) Australian Accounting Review , vol.11 , Issue.1 , pp. 2-7
    • Newberry, S.1
  • 47
    • 18844395273 scopus 로고    scopus 로고
    • The conceptual framework sham
    • Newberry, S. (2002). The conceptual framework sham, Australian Accounting Review, 12 (3) 47-49.
    • (2002) Australian Accounting Review , vol.12 , Issue.3 , pp. 47-49
    • Newberry, S.1
  • 49
    • 1642336798 scopus 로고
    • The nature of public assets: A response to Mautz'
    • Pallot, J. (1990). The nature of public assets: a response to Mautz'. Accounting Horizons, (June): 79-85.
    • (1990) Accounting Horizons , Issue.JUNE , pp. 79-85
    • Pallot, J.1
  • 50
    • 0008536254 scopus 로고    scopus 로고
    • Infrastructure accounting for local authorities: Technical management and political context
    • Pallot, J. (1997). 'Infrastructure Accounting for Local Authorities: Technical Management and Political Context'. Financial Accountability and Management, 13 (3) 225-242.
    • (1997) Financial Accountability and Management , vol.13 , Issue.3 , pp. 225-242
    • Pallot, J.1
  • 52
    • 33645992886 scopus 로고    scopus 로고
    • Accrual accounting in the public sector: Its usefulness in economic decision making
    • Rowles, T. (2004). 'Accrual accounting in the public sector: its usefulness in economic decision making'. Journal of Finance and Management in Public Services. 3 (2) 63-77.
    • (2004) Journal of Finance and Management in Public Services , vol.3 , Issue.2 , pp. 63-77
    • Rowles, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.