메뉴 건너뛰기




Volumn 20, Issue 3, 2004, Pages 281-304

How to Profit From Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia

Author keywords

financial reporting; public sector

Indexed keywords


EID: 57349140401     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.0267-4424.2004.00388.x     Document Type: Article
Times cited : (48)

References (48)
  • 3
    • 84870943484 scopus 로고    scopus 로고
    • Australian Accounting Standards Board, AAS1
    • Australian Accounting Standards Board, AAS1 2000, Statement of Financial Performance.
    • (2000) Statement of Financial Performance
  • 4
    • 27844455542 scopus 로고
    • Australian Accounting Standards Board, AAS 16
    • Australian Accounting Standards Board, AAS 16 1987, Financial Reporting by Segment.
    • (1987) Financial Reporting by Segment
  • 5
    • 85095671448 scopus 로고
    • Australian Accounting Standards Board, AAS 22
    • Australian Accounting Standards Board, AAS 22 1993, Related Party Disclosures.
    • (1993) Related Party Disclosures
  • 8
    • 20444446140 scopus 로고    scopus 로고
    • Australian Accounting Standards Board, AAS 31
    • Australian Accounting Standards Board, AAS 31 1996, Financial Reporting by Governments.
    • (1996) Financial Reporting by Governments
  • 9
    • 0342336367 scopus 로고    scopus 로고
    • Australian National Audit Office (ANAO), Commonwealth of Australia, Canberra)
    • Australian National Audit Office (ANAO) 1996, Asset Management Handbook (Commonwealth of Australia, Canberra).
    • (1996) Asset Management Handbook
  • 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, Vol. 9 No. 2, pp. 22–31.
    • (1999) Australian Accounting Review , vol.9 , Issue.2 , pp. 22-31
    • Barton, A.1
  • 11
    • 85095666963 scopus 로고    scopus 로고
    • ‘Public Choice Theory and Economic Rationalism: The Basis of New Public Management’
    • O. Olson, J. Guthrie, C. Humphrey, (eds.),, Cappeln Akademisk Forlag, Bergen), chap. 29
    • Barton, A. 2001, ‘Public Choice Theory and Economic Rationalism: The Basis of New Public Management’, inO. Olson, J. Guthrie and C. Humphrey (eds.), Global Warning: Debating International Developments in New Public Financial Management (Cappeln Akademisk Forlag, Bergen), chap. 29.
    • (2001) Global Warning: Debating International Developments in New Public Financial Management
    • Barton, A.1
  • 12
    • 85095673338 scopus 로고    scopus 로고
    • ‘Public Sector Outsourcing and Commercial in Confidence Outsourcing Contracts’
    • (Copenhagen, Denmark, April)
    • Barton, A. 2002, ‘Public Sector Outsourcing and Commercial in Confidence Outsourcing Contracts’, European Accounting Association Congress(Copenhagen, Denmark, April).
    • (2002) European Accounting Association Congress
    • Barton, A.1
  • 13
    • 28144440344 scopus 로고    scopus 로고
    • ‘Politics, Processes and the Failure of Australian Accounting Standards’
    • Brown, P. and A. Tarca, 2001, ‘Politics, Processes and the Failure of Australian Accounting Standards’, Abacus, Vol. 37, No. 3, pp. 267–95.
    • (2001) Abacus , vol.37 , Issue.3 , pp. 267-295
    • Brown, P.1    Tarca, A.2
  • 15
    • 85006540360 scopus 로고    scopus 로고
    • ‘Without Reinventing the Wheel: Business Accounting Applied to the Public Sector’
    • Christensen, M. 2003, ‘Without Reinventing the Wheel: Business Accounting Applied to the Public Sector’, Australian Accounting Review, Vol. 13, No. 29, pp. 22–27.
    • (2003) Australian Accounting Review , vol.13 , Issue.29 , pp. 22-27
    • Christensen, M.1
  • 18
    • 85095673446 scopus 로고    scopus 로고
    • Commonwealth of Australia, Department of Finance, Canberra)
    • Commonwealth of Australia 1997, Competitive Tendering and Contracting(Department of Finance, Canberra).
    • (1997) Competitive Tendering and Contracting
  • 20
    • 85095668984 scopus 로고    scopus 로고
    • Commonwealth of Australia, (Canberra)
    • Commonwealth of Australia 2001b, Defence Annual Report, (Canberra).
    • (2001) Defence Annual Report
  • 25
    • 0005791614 scopus 로고    scopus 로고
    • ‘Managerialism and Marketisation in Financial Management Change in Australia’
    • O. Olson, J. Guthrie, C. Humphrey, (eds.),, Cappeln Akademisk Forlag, Bergen)
    • Guthrie, J. and L. 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 (Cappeln Akademisk Forlag, Bergen).
    • (1998) Global Warning: Debating International Developments in New Public Financial Management
    • Guthrie, J.1    Parker, L.2
  • 27
    • 0002274209 scopus 로고
    • ‘The Assessment: Institutions of Policy’
    • Holtham, G. and J. Kay 1994, ‘The Assessment: Institutions of Policy’, Oxford Review of Economic Policy, Vol. 10, No. 3, pp. 1–16.
    • (1994) Oxford Review of Economic Policy , vol.10 , Issue.3 , pp. 1-16
    • Holtham, G.1    Kay, J.2
  • 28
    • 58149210840 scopus 로고
    • ‘The New Public Management in the 1980’s: Variations on a Theme’
    • Nos
    • Hood, C. 1995, ‘The New Public Management in the 1980’s: Variations on a Theme’ Accounting Organizations & Society, Vol. 20, Nos 2/3.
    • (1995) Accounting Organizations & Society , vol.20 , Issue.2-3
    • Hood, C.1
  • 29
    • 67650348047 scopus 로고    scopus 로고
    • Joint Committee of Public Accounts and Audit, (Commonwealth of Australia, June)
    • Joint Committee of Public Accounts and Audit JCPAA) (2002, Review of the Accrual Budget Documentation (Commonwealth of Australia, June).
    • (2002) Review of the Accrual Budget Documentation
  • 30
    • 33645504184 scopus 로고
    • 1978,, World Book International, (Chicago)
    • Lincoln, A. 1863, World Book Encyclopaedia, 1978, World Book International, Vol. 12 (Chicago).
    • (1863) World Book Encyclopaedia , vol.12
    • Lincoln, A.1
  • 31
    • 85095671301 scopus 로고    scopus 로고
    • ‘Public Sector Accounting Standard Setting in the Next Century’
    • AARF and AASB
    • MacIntosh, I. 1999, ‘Public Sector Accounting Standard Setting in the Next Century’, The Standard, No. 3, AARF and AASB.
    • (1999) The Standard , Issue.3
    • MacIntosh, I.1
  • 32
    • 27944475775 scopus 로고    scopus 로고
    • ‘The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards’
    • (March)
    • McGregor, W. 1999, ‘The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards’, Australian Accounting Review, Vol. 9 No. 1 (March).
    • (1999) Australian Accounting Review , vol.9 , Issue.1
    • McGregor, W.1
  • 38
    • 34250165594 scopus 로고
    • ‘Elements of a Theoretical Framework for Public Sector Accounting’
    • Pallot, J. 1992, ‘Elements of a Theoretical Framework for Public Sector Accounting’, Accounting, Auditing and Accountability Journal, Vol. 5, No. 1, pp. 38–59.
    • (1992) Accounting, Auditing and Accountability Journal , vol.5 , Issue.1 , pp. 38-59
    • Pallot, J.1
  • 40
    • 0001306218 scopus 로고
    • ‘The Pure Theory of Public Expenditures’
    • (November)
    • Samuelson, P. 1954, ‘The Pure Theory of Public Expenditures’, Review of Economics and Statistics (November), pp. 387–89.
    • (1954) Review of Economics and Statistics , pp. 387-389
    • Samuelson, P.1
  • 41
    • 0000779627 scopus 로고
    • ‘Diagrammatic Exposition of a Theory of Public Expenditures’
    • (November)
    • Samuelson, P. 1955, ‘Diagrammatic Exposition of a Theory of Public Expenditures’, Review of Economics and Statistics (November), pp. 350–56.
    • (1955) Review of Economics and Statistics , pp. 350-356
    • Samuelson, P.1
  • 43
    • 85095664729 scopus 로고
    • ‘The Financial Management Improvement Program – Where are we at?’
    • J. Guthrie, L. Parker, D. Shand, (eds.),, Harcourt Brace Jovanovich, Sydney), chap. 7
    • Shand, D. 1990, ‘The Financial Management Improvement Program – Where are we at?’, in J. Guthrie, L. Parker and D. Shand (eds.), The Public Sector (Harcourt Brace Jovanovich, Sydney), chap. 7.
    • (1990) The Public Sector
    • Shand, D.1
  • 46
    • 0010911057 scopus 로고
    • ‘Australia's ASRB – A Case Study of Political Activity and Regulatory Capture’
    • Walker, R. 1987, ‘Australia's ASRB – A Case Study of Political Activity and Regulatory Capture’, Accounting and Business Research, Vol. 17.
    • (1987) Accounting and Business Research , vol.17
    • Walker, R.1
  • 47
    • 85095667886 scopus 로고
    • ‘Should there be Common Standards for the Public and Private Sectors?’
    • J. Guthrie, L. Parker, D. Shand, (eds.),, Harcourt Brace Jovanovich, Sydney), chap 26
    • Walker, R. 1990, ‘Should there be Common Standards for the Public and Private Sectors?’, in J. Guthrie, L. Parker and D. Shand (eds.), The Public Sector (Harcourt Brace Jovanovich, Sydney), chap 26.
    • (1990) The Public Sector
    • Walker, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.