Debating the Impact of Accrual Accounting and Reporting in the Public Sector

Financial Accountability and Management

Volumn 21, Issue 3, 2005, Pages 309-336

  Carlin, Tyrone M ^a  

^a MACQUARIE UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33847156131     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.0267-4424.2005.00223.x     Document Type: Article

References (149)

1. Aiken, M. and C. Capitanio 1995, ‘Accrual Accounting Valuations and Accountability in Government: A Potentially Pernicious Union’, Australian Journal of Public Administration, Vol. 54, No. 4, pp. 564–75.
2. Anthony, R. 1978, Financial Accounting in Nonbusiness Organisations – An Exploratory Study, Financial Accounting Standards Board (Connecticut.
3. Australian Accounting Research Foundation (AARF) 1991, Australian Accounting Standard AAS 27: Financial Reporting by Local Governments(Melbourne, AARF).
4. Australian Accounting Research Foundation (AARF) 1993, Australian Accounting Standard AAS 29: Financial Reporting by Government Departments(Melbourne, AARF).
5. Australian Accounting Research Foundation (AARF) 1998, Australian Accounting Standard AAS 31: Financial Reporting by Governments(Melbourne, AARF).
6. Awty, A. 2002, ‘Hong Kong Moves On’, Australian CPA (February), pp. 50–51.
7. Ball, I. 1994, ‘Reinventing Government: Lessons Learned From the New Zealand Treasury’, The Government Accountants Journal, Vol. 43, pp. 19–25.
8. Ball, I., T. Dale, W. Eggers and J. Sacco 1999, ‘Reforming Financial Management in the Public Sector: Lessons U.S. Officials Can Learn From New Zealand’, Reason Public Policy Institute Policy Study 258(RPPI, Los Angeles.
9. Barrett, P. 1993, ‘Managing in an Accrual Accounting Environment’, RIPA Public Sector Conference (February, Canberra.
10. Barrett, P. 1994, ‘Success in Managing Accrual Accounting – More Gain than Pain’, ASCPA Seminar, (Canberra.
11. Barton, A. 1999a, ‘Land Under Roads – A Financial Bonanza or Fool's Gold?’, Australian Accounting Review, Vol. 9, No. 1, pp. 9–15.
12. Barton, A. 1999b, ‘Public and Private Sector Accounting – The Non Identical Twins’, Australian Accounting Review, Vol. 9, No. 2, pp. 22–31.
13. Barton, A. 2002a, ‘How to Profit from Defence – A Study in the Misapplication of Business Sector Accounting to the Public Sector’, Proceedings of the International Conference on Accounting, Auditing & Management in Public Sector Reforms(September, Dublin.
14. Barton, A. 2002b, ‘Public Sector Accounting: A Common Reporting Framework? A Rejoinder’, Australian Accounting Review, Vol. 12, No.3, pp. 41–45.
15. Bowerman, M. and C. Humphrey 2001, ‘Should Non-Financial Performance Information be Audited? The Case of Public Service Agreements in UK Government’, Australian Accounting Review, Vol. 11, No. 3, pp. 35–43.
16. Boxall, P. 1998, ‘The Revolution in Government Accounting’, Australian CPA (April), pp. 18–20.
17. Broadbent, J. 1992, ‘Change in Organisations: A Case Study of the Use of Accounting Information in the NHS’, British Accounting Review, Vol. 24, No. 4, pp. 343–67.
18. Broadbent, J. and J. Guthrie 1992, ‘Changes in the Public Sector: A Review of Recent Alternative Accounting Research’, Accounting Auditing & Accountability Journal, Vol. 5, No. 2, pp. 3–31.
19. Brorstrom, B. 1998, ‘Accrual Accounting, Politics and Politicians’, Financial Accountability & Management, Vol. 14, No. 4, pp. 319–33.
20. Canada, Office of the Auditor General (CanAG) 1987, Financial Management and Control Study(Government Printer, Ottowa.
21. Carlin, T. 2000, ‘Measurement Challenges and Consequences in the Public Sector’, Australian Accounting Review, Vol. 11, No. 2, pp. 63–72.
22. th Annual Asia Pacific Decision Sciences Institute Conference (Bangkok, July).
23. Carlin, T. 2003a, ‘Unravelling the Capital Charging Riddle – Some Empirical Evidence From Victoria’, Financial Accountability & Management, Vol 19. No. 1, pp. 73–92.
24. Carlin, T. 2003b, ‘Accrual Output Based Budgeting Systems in Australia – A Great Leap Backwards?’, Australian Accounting Review, Vol. 13, No. 2 (July), pp. 41–47.
25. Carlin, T. and J. Guthrie 2001a, ‘Lessons From Australian and New Zealand Experiences With Accrual Output Based Budgeting’, in Jones, Guthrie and Steane (eds.), Learning From International Management Reform(Elsevier Science, New York, Vol IIA), pp. 89–100.
26. Carlin, T. and J. Guthrie 2001b, ‘The New Business of Government Budgeting: Reporting Non-Financial Information in Victoria’, Australian Accounting Review, Vol. 11, No. 3, pp. 17–26.
27. Carnegie, G. and P. Wolnizer 1995, ‘The Financial Value of Cultural, Heritage and Scientific Collections: An Accounting Fiction’, Australian Accounting Review, Vol. 5, No. 1, pp. 31–47.
28. Carnegie, G. and P. Wolnizer 1996, ‘Enabling Accountability in Museums’, Accounting, Auditing and Accountability Journal, Vol. 9, No. 5, pp. 84–99.
29. Carnegie, G. and P. Wolnizer 1997, ‘Accounting for Publicly Owned Collections: Whither Financial (Market) Values and Contingent Valuation Estimates?’, Australian Accounting Review, Vol. 7, No. 1, pp. 44–50.
30. Carnegie, G. and P. Wolnizer 1999, ‘Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets. A Response to Micallef and Peirson’, Australian Accounting Review, Vol. 9, No. 1, pp. 16–21.
31. Carnegie, G. and P. Wolnizer 2002, ‘A Rejoinder’, Australian Accounting Review, Vol. 12, No. 3, pp. 45–47.
32. Carter, G. 1994, ‘Accrual Accounting – Why?’, ASCPA Public Sector Accounting Conference (March, Adelaide.
33. Certified General Accountants Association of Canada (CGAAC) 1999, Getting It Right – The Financial Information Strategy in the Federal Government, Position Paper (Ottowa.
34. th World Congress of Accounting Historians (Melbourne, July).
35. Churchill, M. 1992, ‘Accrual Accounting in the Public Sector’, Australian Accountant (June), pp. 39–42.
36. Clarke, F. 1982, The Tangled Web of Price Variation Accounting(Garland, Sydney.
37. Clarke, F., G. Dean and K. Oliver 1997, Corporate Collapse – Regulatory, Accounting and Ethical Failure (Cambridge University Press).
38. Clarke, F., G. Dean and K. Oliver 1998, ‘Deprival Value and Optimised Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contested Serviceability’, Abacus, Vol. 34, No. 1, pp. 8–17.
39. Commonwealth Commission of Audit 1996, National Commission of Audit – Report to the Commonwealth Government(AGPS, Canberra.
40. Conn, N. 1996, ‘Reservations About Governments Producing Balance Sheets’, Australian Journal of Public Administration, Vol. 55, No. 1, pp. 82–85.
41. Dennis, J. 1993, ‘Financial Reporting by the Government in Canada’, CMA Magazine (November), p. 29.
42. Department of Finance (Cth)(DOF) 1994a, The New Financial Reports of Agencies: A Guide to the Use of Accrual Accounting and Reporting by Commonwealth Agencies(AGPS, Canberra.
43. Department of Finance (Cth)(DOF) 1994b, Resource Management in the Australian Public Service(AGPS, Canberra.
44. English, L., J. Guthrie and T. Carlin 2000, ‘Transformation of Public Sector Financial Management: Reflection on the Victorian Experience Downunder’, EAA 23rd Annual Congress(Munich, Germany.
45. Evans, M. 1995, ‘A Change for the Better?’, Accountancy, Vol. 115(February), pp. 92–94.
46. Evans, M. 1997, ‘Information for Decision Taking about the Allocation of Resources’, Public Finance Foundation Review, Vol. 13, p. 4.
47. Funnell, W. and K. Cooper 1998, Public Sector Accounting and Accountability in Australia(UNSW Press, Sydney.
48. Gillibrand, A. and B. Hilton 1998, ‘Resource Accounting and Budgeting: Principles, Concepts and Practice – the MOD Case’, Public Money & Management, Vol. 18, No. 2, pp. 21–28.
49. Glassco 1962, Report of Royal Commission on Government Organisations (Canada), 5 Volumes (Government Printer, Ottowa.
50. Griffiths, I. 1995, New Creative Accounting: How to Make Your Profits What You Want Them to Be(Macmillan, London.
51. Groom, E. 1990, ‘The Curran Report and the Role of the State’, Australian Journal of Public Administration, Vol. 49, pp. 144–54.
52. Guthrie, J. 1993, ‘Australian Public Sector Accounting: Transformations and Managerialism’, Accounting Research Journal, Vol. 6, No. 2, pp. 15–25.
53. Guthrie, J. 1994, ‘Understanding Australian Federal Public Sector Accounting Developments in Their Context’, Unpublished PhD Thesis (University of New South Wales).
54. Guthrie, J. 1998, ‘Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality’, Financial Accountability & Management, Vol. 14, No. 1, pp. 1–19.
55. Heald, D. and A. Dowdall 1999, ‘Capital Charging as a VFM Tool in Public Services’, Financial Accountability & Management, Vol. 15, No. 3&4, pp. 229–45.
56. Heald, D. and G. Georgiou 1995, ‘Resource Accounting: Valuation, Consolidation and Accounting Regulation, Public Administration, Vol. 73, No. 4, pp. 63–71.
57. Hilmer, F., M. Rayner and G. Taperell 1993, National Competition Policy, Report by the Independent Committee of Inquiry (AGPS, Canberra.
58. Hines, R. 1988, ‘Financial Accounting: In Communicating Reality We Construct Reality’, Accounting Organisations and Society, Vol. 13, No. 3, pp. 251–61.
59. H. M. Government 1994, Better Accounting for the Taxpayer's Money – The Government's Proposals, CM 2626 (HMSO, London.
60. H. M. Government 1995, Better Accounting for the Taxpayer's Money – The Government's Proposals, CM 2629 (HMSO, London.
61. H. M. Treasury 1993, Financial Statement and Budget Report 1994–95(HMSO, London.
62. Humphrey, C., P. Miller and R. Scapens 1993, ‘Accounting, Accountability and the ‘New’ UK Public Sector’, Accounting Auditing & Accountability Journal, Vol 6. No. 3, pp. 7–29.
63. Industry Commission 1996, Inquiry into Competitive Tendering and Contracting by Public Sector Agencies(Melbourne, AGPS).
64. International Federation of Accountants (IFAC) 1994, ‘Implementing Accrual Accounting in Government: The New Zealand Experience’, IFAC Occasional Paper 1(IFAC, New York.
65. International Federation of Accountants (IFAC) 1996, ‘Perspectives on Accrual Accounting’, IFAC Occasional Paper 3(IFAC, New York.
66. International Federation of Accountants (IFAC) 2002, ‘Resource Accounting – Framework of Accounting Standard Setting in the UK Central Government Sector’, IFAC Occasional Paper 7(IFAC, New York.
67. Jensen, M. 2001, ‘Corporate Budgeting is Broke, Lets Fix It’, Harvard Business Review (November), pp. 94–101.
68. Joint Committee of Public Accounts (JCPA) 1982, The Form and Standard of Financial Statements of Commonwealth Undertakings, Report 199 (Canberra, AGPS).
69. Joint Committee of Public Accounts (JCPA) 1995, ‘Review of Auditor General's Reports – Accrual Reporting’, Hansard Report (February 13).
70. Jones, S. and N. Puglisi 1997, ‘The Relevance of AAS 29 to the Australian Public Sector: A Case for Doubt?’, Abacus, Vol. 33, No. 1, pp. 115–32.
71. Lambert 1979, Report of Royal Commission on Financial Accountability and Management (Canada)(Government Printer, Ottowa.
72. Lewis, N. 1995, ‘AAS 29 – A Critique’, Readings in Accounting Developments in the Public Sector(ASCPA, Melbourne), pp. 16–25.
73. Likierman, A. 2000, ‘Changes to Managerial Decision-Taking in U.K. Central Government’, Management Accounting Research, Vol. 11, pp. 253–61.
74. Ma, R. and R. Matthews 1992, ‘What's Wrong with ED 55’, Financial Forum(ASCPA, Melbourne, November), p. 5.
75. Ma, R. and R. Matthews 1993, ‘Financial Reporting by Government Departments: ED 55 – A Dissenting View’, Australian Journal of Corporate Law, Vol. 3, No. 1, pp. 67–88.
76. MacIntosh, I. 1992, ‘Accrual Accounting for Departments and the Whole of Government: Costs, Benefits and Opportunities’, Australian Society of Certified Practicing Accountants, Annual Research Lecture in Government Accounting (Canberra.
77. MacIntosh, I. 1999, ‘Public Sector Accounting Standard Setting in the Next Century’, The Standard, No. 3 (AAAR and AASB).
78. Mattisson, O., G. Paulsson and T. Tagesson 2003, ‘Sweden’, in K. Luder and R. Jones (eds.), Reforming Governmental Accounting and Budgeting in Europe(Fachverlag Moderne Wirtschafts, Frankfurt am Main.
79. Mautz, R. 1981, ‘Financial Reporting: Should Government Emulate Business?’, Journal of Accountancy (August), pp. 53–60.
80. Mautz, R. 1988, ‘Monuments, Mistakes and Opportunities’, Accounting Horizons (June), pp. 123–28.
81. McCrae, M. and M. Aiken 1994, ‘AAS 29 and Public Sector Reporting: Unresolved Issues’, Australian Accounting Review, Vol. 4, No. 2, pp. 65–72.
82. McCulloch, B. and I. Ball 1992, ‘Accounting in the Context of Public Sector Management Reform’, Financial Accountability & Management, Vol. 8, No. 1, pp. 7–12.
83. McGregor, W. 1999, ‘The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards’, Australian Accounting Review, Vol. 9, No. 1, pp. 3–8.
84. McPhee, I. 1993, ‘Developments and Priorities in Commonwealth Government Accounting’, in J. Guthrie (ed.), Australian Public Service: Pathways to Change in the 1990s(IIR, Sydney), pp. 84–89.
85. McPhee, I. 1994, ‘Accrual Accounting – Are Agencies Ready?’, Australian Society of CPAs Congress (October, Melbourne.
86. Mellett, H. 1997, ‘The Role of Resource Accounting in the U.K Government's Quest for Better Accounting’, Accounting and Business Research, Vol. 27, No. 2, pp. 157–68.
87. Mellett, H. 2002, ‘The Consequences and Causes of Resource Accounting’, Critical Perspectives on Accounting, Vol. 13, pp. 231–54.
88. Mellor, T. 1996, ‘Why Governments Should Produce Balance Sheets’, Australian Journal of Public Administration, Vol. 55, No. 1, pp. 78–81.
89. Micallef, F. 1994, ‘A New Era in Reporting by Government Departments’, Australian Accountant (March), pp. 33–34.
90. Micallef, F. and G. Peirson 1997, ‘Financial Reporting of Cultural, Heritage, Scientific and Community Collections’, Australian Accounting Review, Vol. 7, No. 1, pp. 31–37.
91. Morphett, S. 1998, ‘Public Sector Accounting: Developing New Standards’, Australian CPA (April), pp. 32–33.
92. Mulford, C. and E. Comiskey 2002, The Financial Numbers Game: Detecting Creative Accounting Practices(Wiley, New York.
93. Nasser, K. 1993, Creative Financial Accounting – Its Nature and Use(Prentice Hall, Hertfordshire.
94. Neale, A. and J. Pallot 2001, ‘Frontiers of Non-Financial Performance Reporting in New Zealand’, Australian Accounting Review, Vol. 11, No. 2, pp. 27–34.
95. Newberry, S. 2001, ‘Public Sector Accounting: A Common Reporting Framework?’, Australian Accounting Review, Vol. 11, No. 1, pp. 2–7.
96. Newberry, S. 2002, ‘The Conceptual Framework Sham’, Australian Accounting Review, Vol. 12, No. 3, pp. 47–49.
97. New Zealand Audit Office 1978, Report of the Controller and Auditor General on Financial Management in Administrative Government Departments(Govt Printer, Wellington.
98. Nicholls, D. 1991, Managing State Finance – The New South Wales Experience(NSW Treasury, Sydney.
99. Nicholls, D. 1992, State Finance Victoria – Independent Review of Victoria's Public Sector Finances(Vic. Govt. Printer, Melbourne.
100. NSW Commission of Audit 1988, Focus on Reform: Report on the State's Finances(NSW Government Printer, Sydney.
101. NSW Public Accounts Committee (NSWPAC) 1988, ‘Report of Proceedings of the Accrual Accounting Seminar’, Report Number 38(Government Printer, Sydney.
102. NSW Public Accounts Committee (NSWPAC) 1994, ‘Proceedings of the Seminar on Accrual Accounting – The Scorecard to Date’, Report Number 89(Government Printer, Sydney.
103. NSW Public Accounts Committee (NSWPAC) 1996, ‘Proceedings of the Seminar on Asset Valuation in the Public Sector: Issues in the Controversy’, Report Number 96(Government Printer, Sydney.
104. OECD 1993, ‘Accounting for What? The Value of Accounting to the Public Sector’, Occasional Papers on Public Management(Paris: OECD).
105. OECD 1997, Accrual Accounting in the United Kingdom and The Netherlands(OECD, Paris.
106. OECD 2002, Accrual Accounting and Budgeting – Key Issues and Recent Developments(OECD, Paris.
107. Pallot, J. 1990, ‘The Nature of Public Assets: A Response to Mautz’, Accounting Horizons (June), pp. 79–85.
108. Pallot, J. 1994, ‘The Development of Accrual-Based Accounts for the Government of New Zealand’, Advances in International Accounting, Vol. 7, pp. 289–310.
109. Pallot, J. 2001, ‘A Decade in Review: New Zealand's Experience With Resource Accounting and Budgeting’, Financial Accountability & Management, Vol. 17, No. 4, pp. 383–400.
110. Parker, L. and J. Guthrie 1990, ‘Public Sector Accounting and the Challenge of Managerialism’, in J. Forster and J. Wanna (eds.), Budgetary Management and Control: The Public Sector in Australasia(MacMillan, Melbourne), pp. 114–27.
111. Pendlebury, M. and Y. Karbhari 1988, ‘Resource Accounting and Executive Agencies’, Public Money & Management, Vol. 18, No. 4, pp. 29–33.
112. Potter, B. 1999, ‘The Power of Words: Explaining Recent Accounting Reforms in the Australian Public Sector’, Accounting History, Vol. 4, No. 2, pp. 43–72.
113. Queensland Commission of Audit 1996, Report of the Queensland Commission of Audit, Operating Budget Outlook, Vols 1 & 2(Government Printer, Brisbane.
114. Rezaee, Z. 2002, Financial Statement Fraud: Prevention & Detection(Wiley, New York.
115. Richardson, R. 1994, ‘Opening and Balancing the Books: The New Zealand Experience’, The Parliamentarian (October), pp. 244–46.
116. RNSWGA 1977, Review of New South Wales Government Administration, Directions for Change: An Interim Report, Chairman, P. Willenski (NSW Government Printer, Sydney.
117. RNSWGA 1978, Review of New South Wales Government Administration, Directions for Change: Final Report, Chairman, P. Willenski (NSW Government Printer, Sydney.
118. Robinson, M. 1998a, ‘Accrual Accounting and the Efficiency of the Core Public Sector’, Financial Accountability & Management, Vol. 14, No. 1, pp. 21–37.
119. Robinson, M. 1998b, ‘Capital Charges and Capital Expenditure Decisions in Core Government’, Journal of Public Budgeting, Accounting & Financial Management, Vol. 10, No. 3, pp. 354–74.
120. Rowles, T. 1991, ‘Infrastructure and Heritage Asset Accounting’, Australian Accountant (July) pp. 69–73.
121. Rowles, T. 1992, ‘Financial Reporting of Infrastructure and Heritage Assets by Public Sector Entities’, Discussion Paper No. 17 (Australian Accounting Research Foundation, Melbourne, AARF).
122. Rowles, T. 1993, ‘Comment: In Defence of AAS 27’, Australian Accounting Review, Vol. 3, No. 2, pp. 61–64.
123. Rowles, T. 2002, ‘Defending Accrual Accounting in the Public Sector – Its Usefulness in Economic Decision Making’, International Conference on Accounting, Auditing & Management in Public Sector Reforms (Dublin, September), pp. 358–69.
124. Royal Commission on Australian Government Administration (RCAGA) 1976, Report(AGPS, Canberra.
125. Ryan, C. 1998, ‘The Introduction of Accrual Reporting Policy in the Australian Public Sector – An Agenda Setting Explanation’, Accounting, Auditing & Accountability Journal, Vol. 11, No. 5, pp. 518–39.
126. Salinas, F. 2002, ‘Accrual Budgeting and Fiscal Consolidation in the EMU’, Contemporary Economic Policy, Vol. 20, No. 2, pp. 193–206.
127. Schilit, H. 2002, Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports(2nd ed., McGraw-Hill, New York.
128. Senate Standing Committee on Finance & Government Operations (SSCGFO) 1980, Statutory Authorities of the Commonwealth, Third Report (AGPS, Canberra.
129. Shand, D. 1995, ‘International Trends in Public Sector Accounting’, in J. Guthrie (ed.), Making the Australian Public Sector Count in the 1990’s(IIR, Sydney), pp. 10–14.
130. Slamet, D. 1998, ‘Looking to Best Practice: Taking a Broad View’, Australian CPA (September), pp. 60–62.
131. Smith, T. 1996, Accounting for Growth – Stripping the Camouflage From Company Accounts(2nd ed., Random House, London.
132. Standish, P. 1968, ‘Financial Accounting and Reporting in the Australian Post Office’, in W. Jay and R. Mathews (eds.), Government Accounting in Australia(Cheshire, Melbourne), pp. 110–28.
133. Stanton, J. and P. Stanton 1997, ‘Governmental Accounting for Heritage Assets: Economic, Social Implications’, International Journal of Social Economics, Vol. 24, No. 9, pp. 988–97.
134. Stanton, P. and J. Stanton 1998, ‘The Questionable Economics of Governmental Accounting’, Accounting, Auditing & Accountability Journal, Vol. 11, No. 2, pp. 191–203.
135. Talbot, C. 1998, ‘Output and Performance: Time to Open Up the Debate’, Public Money & Management, Vol. 18, No. 2, pp. 4–5.
136. Tasmanian Commission of Audit 1992, Independent Commission to Review Tasmania's Public Sector Finances, Tasmania in the 1990s(Government Printer, Hobart.
137. Tweedie, D. and G. Whittington 1984, The Debate on Inflation Accounting(Cambridge University Press, Cambridge.
138. Tweedie, D. and G. Whittington 1997, ‘The End of the Current Cost Revolution’, in T. Cooke and C. Nobes (eds.), The Development of Accounting in an International Context(Routledge, London.
139. Victorian Commission of Audit 1993, Report of the Victorian Commission of Audit, Vols 1 & 2(Government Printer, Melbourne.
140. Victorian Parliamentary Public Accounts & Estimates Committee, ‘Final Report on the State's Budget and Financial Management Framework’(October, Government Printer, Melbourne.
141. Walker, R. 1988, ‘Accrual Accounting’, Report of the Proceedings of the Accrual Accounting Seminar, NSW PAC Report 38 (Government Printer, Sydney.
142. Walker, R. 1995, ‘State Finances – An Assessment of the NSW Coalition Government's Record in Financial Management: 1988–1995’, UNSW School of Accounting Working Paper Series (Kensington, University of New South Wales).
143. Walker, R. 2001, ‘Reporting on Service Efforts and Accomplishments on a Whole of Government Basis’, Australian Accounting Review, Vol. 11, No. 3, pp. 4–16.
144. Walker, R., F. Clarke and G. Dean 1999, ‘Reporting on the State of Infrastructure by Local Government’, Accounting, Auditing and Accountability Journal, Vol. 12, No. 4, pp. 441–58.
145. Walker, R., F. Clarke and G. Dean 2000a, ‘Use of CCA in the Public Sector: Lessons Learned From Australia's Experience with Public Utilities’, Financial Accountability & Management, Vol. 16, No. 1, pp. 1–32.
146. Walker, R., F. Clarke and G. Dean 2000b, ‘Options for Infrastructure Reporting’, Abacus, Vol. 36, No. 2, pp. 123–59.
147. Webster, A. 1998, ‘Improving Performance: Accrual Accounting Points the Way Ahead’, Australian CPA (April), pp. 24–26.
148. Whittington, G. and C. Pong 1996, ‘The Withdrawal of Current Cost Accounting in the United Kingdom: A Study of the ASC’, Abacus (March), pp. 30–53.
149. Wong, S. 1998, ‘Full Speed Ahead – How to Move Forward Full Accrual Accounting for Capital Assets’, CMA Magazine (October), pp. 18–22.