Deconstructing local government performance and infrastructure measurement

Asian Review of Accounting

Volumn 17, Issue 2, 2009, Pages 163-176

  Pilcher, Robyn ^a  

^a CURTIN UNIVERSITY   (Australia)

Author keywords

Australia; Local government; Performance criteria

Indexed keywords

EID: 76649087976     PISSN: 13217348     EISSN: 17588863     Source Type: Journal    
DOI: 10.1108/13217340910975297     Document Type: Article

References (44)

1. AASB (2008), Property, Plant and Equipment, Australian Accounting Standards Board 116.
2. Ackoff, R.L. (1962), Scientific Method, Wiley, New York, NY.
3. Ballantine, J. and Brignall, S. (1996), "Performance measurement frameworks - critique, synthesis and research issues", working paper, Warwick Business School, University of Warwick, Coventry.
4. Bishop, T. (1995), "Council asset valuation opens up a can of worms", Business Review Weekly, Vol. 17, pp. 34-81 (quoted in interview by Boreham T.E. (1995)).
5. Bolivar, M.P.R. and Galera, A.N. (2007), "Could fair value accounting be useful under NPM models, for users of financial information", International Review of Administrative Sciences, Vol. 73 No. 3, pp. 473-502.
6. Bovaird, T., Loeffler, E. and Martin, J. (2003), "From corporate governance to local governance: stakeholder-driven community score-cards for UK local agencies?", International Journal of Public Administration, Vol. 26 Nos 8/9, pp. 1037-60.
7. Boyne, G. (1996), "Scale, performance and the new public management: an empirical analysis of local authority services", Journal of Management Studies, Vol. 33 No. 6, pp. 809-26.
8. Boyne, G. and Law, J. (1991), "Accountability and local authority annual reports: the case of welsh district councils", Financial Accountability & Management, Vol. 7 No. 3, pp. 179-94.
9. Boyne, G., Gould-Williams, J., Law, J. and Walker, R. (2002), "Plans, performance information and accountability: the case of best value", Public Administration, Vol. 80 No. 4, pp. 691-710.
10. Canadian Accounting Standards Board (2001), Measurement Research Project on behalf of International Accounting Standards Board (IASB), AcSB, Toronto.
11. Chambers, R.J. (1996), "Floccinaucinihilipilification in accounting - does it matter?", Australian Accounting Review, Vol. 6 No. 1, pp. 16-22.
12. (The) Daily Telegraph (2001), The Daily Telegraph, 12 January, p. 8.
13. DLG (2008a), Key Performance Information, Comparative Information on NSW Local Councils 1994/95-2006/07, Department of Local Government (NSW), Nowra, available at: www. dlg.nsw.gov.au (accessed March 2009).
14. DLG (2008b), Key Performance Information, Comparative Information on NSW Local Councils 2006/07, Department of Local Government (NSW), Nowra, available at: www.dlg.nsw. gov.au (accessed March 2009).
15. DLG (2008c), Local Government Code of Accounting Practice and Financial Reporting, Update No. 16, Department of Local Government (NSW), Nowra, available at: www.dlg.nsw. gov.au (accessed March 2009).
16. Gowers, E. (1954), The Complete Plain Words: A Guide to the Use of English, available at: www.ourcivilisation.com/smartboard/shop/gowerse/complete/ index.htm (accessed December 2004).
17. Herrmann, D., Saudagaran, S.M. and Thomas, W.B. (2006), "The quality of fair value measures for property, plant and equipment", Accounting Forum, Vol. 30, pp. 43-59.
18. Hood, C. (1991), "Apublicmanagement for all seasons?", Public Administration,Vol. 69No. 1, pp. 3-19.
19. Hood, C. (1995), "The new public management in the 1980s variations on a theme", Accounting, Organizations and Society, Vol. 20 Nos 2/3, pp. 93-110.
20. Hyndman, N.S. and Anderson, R. (2002), "The use of performance information in external reporting: an empirical study of UK executive agencies", Financial Accountability and Management, Vol. 11 No. 1, pp. 1-17.
21. IASB (2001), paper presented at IASB Meeting: Research Agenda Project: Measurement, International Accounting Standards Board, London, available at: www.iasplus. com/agenda/measure.htm (accessed 25 June 2005).
22. IASB (2006), "Measurement bases for financial accounting", discussion paper, International Accounting Standards Board, London.
23. IASB (2007), Property, Plant and Equipment IAS 16, International Accounting Standards Board, London.
24. Kravchuk, R.S. and Schack, R.W. (1996), "Designing effective performance-measurement systems under the government performance and results act of 1993", Public Administration Review, Vol. 56 No. 4, pp. 348-58.
25. Lapsley, I. and Falconer, M. (Eds) (1996), Accounting and Performance Measurement - Issues in the Private and Public Sectors, Paul Chapman Publishing, London.
26. Lapsley, I. and Pallot, J. (2000), "Accounting, management and organizational change: a comparative study of local government", Management Accounting Research, Vol. 11 No. 2, pp. 213-29.
27. LGSA (2006), Are Councils Sustainable?, Independent Inquiry into the Financial Sustainability of NSW Local Government, Local Government and Shires Association of NSW, Sydney.
28. Neely, A., Bourne, M. and Kennerley, M. (2003), "Dysfunctional performance through dysfunctional measures", Cost Management, Vol. 17 No. 5, pp. 41-5.
29. Newberry, S. (2001), "Public-sector accounting: a common reporting framework?", Australian Accounting Review, Vol. 11 No. 1, pp. 2-6.
30. North Sydney Council Report of the General Manager (2007), Interview NSW DLG, 12 November.
31. North Sydney Council Report to the Management Services Committee (2007), Financial Sustainability of NSW Councils, 11 November.
32. Pallot, J. (1992), "Elements of a theoretical framework for public sector accounting", Accounting, Auditing and Accountability, Vol. 5 No. 1, pp. 38-59.
33. Pallot, J. (1999), "Beyond NPM: developing strategic capacity", Financial Accountability & Management, Vol. 15 Nos 3/4, pp. 419-26.
34. PriceWaterhouseCoopers (2006), "National financial sustainability of local government", Report Commissioned by the Australian Local Government Association, November.
35. Roorda, J. (2006), "Local government infrastructure sustainability and practice", Local Government Inquiry Version 1.2.
36. Thomas, A.L. (1974), Studies in Accounting Research No. 9: The Allocation Problem, Part Two, American Accounting Association, Chicago, IL.
37. Walker, R.G., Clarke, F.L. and Dean, G.W. (2000a), "Options for infrastructure reporting", ABACUS, Vol. 36 No. 2, pp. 123-59.
38. Walker, R.G., Clarke, F.L. and Dean, G.W. (2000b), "Use of CCA in the public sector: lessons from Australia's experience with public utilities", Financial Accountability and Management, Vol. 16 No. 1, pp. 1-32.
39. West, J. and Berman, E. (2003), "Audit committees and accountability in local government: a national survey", International Journal of Public Administration, Vol. 26 No. 4, pp. 329-62.
40. Whitehead, A.N. (1929), Process and Reality, Harper, New York, NY.
41. Whittington, G. (1983), Inflation Accounting: An Introduction to the Debate, Cambridge University Press, Cambridge.
42. Australian Government Department of Transport and Regional Services (2004), Local Government National Report 2003-04, DOTARS, available at: www.dotars.gov.au/local/publications/reports/2003-2004/c3.aspx
43. DLG (1993), Local Government Act 1993, NSW Government Press, Nowra.
44. DLG (2002), Annual Report 2001/02, NSW Government Press, Nowra, available at: www.dlg. nsw.gov.au (accessed July 2003).