What We Might Know (But Aren’t Sure) About Public-Sector Accrual Accounting

Australian Accounting Review

Volumn 17, Issue 41, 2007, Pages 51-65

  Christensen, Mark ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 78650464392     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2007.tb00453.x     Document Type: Note

References (153)

1. Aiken, M., 1994, “Parliamentary Sovereignty and Valuation Accruals: Uncongenial Conventions”, Financial Accountability and Management 10, 1: 17-32.
2. Allan, P., 1991, “The Financial Management Improvement Program of the New South Wales Treasury”, Australian Journal of Public Administration 50, 2: 107-16.
3. Auditor-General’s Office of NSW, 1988, “Modified Accrual Accounting Taskforce Report on Financial Statements of Cultural/Heritage Bodies in NSW”, Sydney .
4. Balding, R., 1991, “Valuation of Infrastructure Assets and CCA”, Australian Society of CPAs NSW State Congress, Darling Harbour .
5. Ball, I., 1994, “Reinventing Government: Lessons from the New Zealand Treasury”, Government Accountants Journal 42, Fall: 19-28.
6. Ball, I., T. Dale., W. Eggers., and J. Sacco., 1999, “Reforming Financial Management in the Public Sector: Lessons US Officials Can Learn from New Zealand”, Reason Public Policy Institute, Washington: 1-26.
7. Ball, I., 2002, CPA Australia Inaugural Neil Walker Memorial Lecture.
8. Barrett, P., 1992, “Financial Reporting for the Australian Public Sector”, RIPAA National Council Conference, Sydney .
9. Barton, A., 1998 Cash and Accrual Budgets for Central Government: An Analysis of their Comparative Roles”, Australian Society of Certified Practicing Accountants, Melbourne .
10. Barton, A., 1999a, “Public and Private Sector Accounting - the Non-Identical Twins”, Australian Accounting Review 9, 2: 22-31.
11. Barton, A., 1999b, “Land Under Roads - a Financial Bonanza or Fool’s Gold?", Australian Accounting Review 9, 1: 9-15.
12. Barton, A., 2000, “Accounting for Public Heritage Facilities - Assets or Liabilities of the Government Accounting, Auditing and Accountability Journal 13, 2: 219-35.
13. Barton, A., 2002, “Public-Sector Accounting: a Common Reporting Framework? A Rejoinder”, Australian Accounting Review 12, 3: 41-5.
14. Barton, A., 2003, “Accrual Accounting in Government: a Review of its Applications, Achievements and Problems and Proposals for Reform”, CPA Australia, Melbourne .
15. 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.
16. Barton, A., 2005a, “Professional Accounting Standards and the Public Sector - a Mismatch”, Abacus 41, 2: 138-58.
17. Barton, A., 2005b, “The Conceptual Arguments Concerning Accounting for Public Heritage Assets: a Note”, Accounting, Auditing & Accountability Journal 18, 3: 434-40.
18. Barton, A., 2007, “Issues in Use of Accrual Accounting and Budgeting Systems by Australian Governments”, Australian Accounting Review 17, 1.
19. Bartos, S., 2000, “Accrual Budgeting in the Public Sector”, Department of Finance and Administration.
20. Boorrsma, P., and N. Mol., 1997, “Capital Budgeting in Dutch Central Government”, Public Budgeting and Financial Management 8, 4: 597-611.
21. Bradbury, S., 1997, “The Global Revolution”, Accountancy 120, November: 70.
22. Broadbent, J., and J. Guthrie., 1992, “Changes in the Public Sector: a Review of Recent ‘Alternative’ Accounting Research”, Accounting, Auditing & Accountability Journal 5, 2: 3-31.
23. Burritt, R., M. McCrae., and C. Benjamin., 1996, “What is a Public Sector Asset?", Australian Accounting Review 6, 1: 23-28.
24. Carlin, T., 2003, “Unravelling the Capital Charging Riddle: Some Empirical Evidence from Victoria”, Financial Accountability and Management 19, 1: 73-92.
25. Carlin, T., 2004, “Output-Based Management and the Management of Performance: Insights from the Victorian Experience”, Management Accounting Research 15, 3: 267-83.
26. Carlin, T., 2005, “Debating the Impact of Accrual Accounting and Reporting in the Public Sector”, Financial Accountability and Management 21, 3: 309-36.
27. Carlin, T., 2006, “Victoria’s Accrual Output Based Budgeting System - Delivering as Promised? Some Empirical Evidence”, Financial Accountability and Management 22, 1: 1-19.
28. Carlin, T., and J. Guthrie., 2001, “Lessons from Australian and New Zealand Experiences with Accrual Based Output Budgeting Systems”, in L.Jones, J.Guthrie and P.Steane (eds), Learning from International Public Management Reform, Elsevier-Oxford, New York: 89-100.
29. Carlin, T., and J. Guthrie., 2003, “Accrual Output Based Budgeting Systems in Australia - the Rhetoric-Reality Gap”, Public Management Review 5, 2: 145-62.
30. Carnegie, G., and B. West., 1997, “Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets”, Australian Accounting Review 7, 2: 30-9.
31. Carnegie, G., and B. West., 2003, “How Well Does Accrual Accounting Fit the Public Sector?", Australian Journal of Public Administration 62, 2: 83-6.
32. Carnegie, G., and B. West., 2005, “Making Accounting Accountable in the Public Sector”, Critical Perspectives on Accounting 16, 2: 905-28.
33. Carnegie, G., and P. Wolnizer., 1995, “The Financial Value of Cultural, Heritage and Scientific Collections: an Accounting Fiction”, Australian Accounting Review 5, 1: 31-47.
34. Carnegie, G., and P. Wolnizer., 1997, “The Financial Reporting of Publicly-Owned Collections: Whither Financial Market Values and Contingent Valuation Estimates?", Australian Accounting Review 7, 1: 44-50.
35. Carnegie, G., and P. Wolnizer., 1999, “Unravelling the Rhetoric about the Financial Reporting of Public Collections as Assets”, Australian Accounting Review 9, 1: 16-21.
36. Carnegie, G., and P. Wolnizer., 2002, “A Rejoinder”, Australian Accounting Review 12, 3: 45-7.
37. Carpenter, G., 1986, “Accrual Accounting - Issues and Policy Implications for Departments and Non-Business Government Entities”, Research Lecture, Australian Society of CPAs.
38. Carpenter, G., 1987a, “Accrual Accounting and Parliamentary Appropriations: Are They Compatible?", Australian Society of Accountants, National Government Accounting Convention, Perth .
39. Carpenter, G., 1987b, “Views on Accrual Accounting: Can Accrual Accounting Work in Government?", Australian Society of CPAs.
40. Carpenter, G., 1993, “SAC4: Its Effect on Accountants in Queensland’s Public Service Departments”, in B.Birch (ed.), Readings in Accounting Developments in the Public Sector 1992-93, Australian Society of Certified Practising Accountants, Melbourne: 18-35.
41. Chan, J., 2003, “Government Accounting: An Assessment of Theory, Purposes and Standards”, Public Money & Management 23, 1: 13-20.
42. Christensen, M., 2002, “Accrual Accounting in the Public Sector: The Case of the New South Wales Government”, Accounting History NS 7, 2: 91-122.
43. Christensen, M., 2005, “The Third Hand’: Private Sector Consultants in Public Sector Accounting Change”, European Accounting Review 28, 3: 447-74.
44. Chow, D., C. Humphrey., and P. Miller., 2005, “Financial Management in the UK Public Sector”, in J.Guthrie, C.Humphrey, L. R.Jones and O.Olson (eds), International Public Financial Management Reform: Progress, Contradictions and Challenges, Information Age Publishing, Greenwich: 283-322.
45. 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: 669-705.
46. Churchill, M., 1992a, “The Winds of Change”, Australian Accountant, 62, 2: 17-20.
47. Churchill, M., 1992b, “Asset Valuation”, Australian Accountant 62, 3: 35-9.
48. Clark-Lewis, M., 1996, “Government Accrual Reports: Are They Better Than Cash Australian Journal of Public Administration 55, 1: 86-7.
49. Conn, N., 1996, “Reservations about Governments Producing Balance Sheets”, Australian Journal of Public Administration 55, 1: 82-5.
50. Copley, P., R. Cheng., J. Harris., R. Icerman., W. Johnson., G. Smith., K. Smith., W. Wrege., and R. Yaahr., 1997, “The New Governmental Reporting Model: Is It a ‘Field of Dreams’?", Accounting Horizons 11, 3: 91-101.
51. CPA Australia, 2000, Beyond Bean Counting 2000: A Benchmark of Effective Management in the Australian Public Sector, CPA Australia, Melbourne .
52. DioGuardi, J., 1992, Unaccountable Congress: It Doesn’t Add Up, Regnery Gateway, Washington .
53. Egol, M., 1987, “Can Accrual Accounting Work in Government?", Australian Society of CPAs, Sydney .
54. Ellwood, S., 2003, “Bridging the GAAP Across the UK Public Sector”, Accounting and Business Research 33, 2: 105-21.
55. Ellwood, S., and A. Wynne., 2005, “An Accrual World? Questioning the Universal Validity of Accrual Accounting”, in A.Bourmistrov and F.Mellemvik (eds), International Trends and Experiences in Government Accounting, Cappelen Akademisk Forlag, Oslo: 158-72.
56. Ezzamel, M., N. Hyndman., A. Johnsen., I. Lapsley., and J. Pallot., 2005, “Conflict and Rationality: Accounting in Northern Ireland’s Devolved Assembly”, Financial Accountability and Management 21, 1: 33-55.
57. Froud, J., C. Haslam., S. Johal., J. Shaoul., and K. Williams., 1998, “Persuasion Without Numbers? Public Policy and the Justification of Capital Charging in NHS Trust Hospitals”, Accounting, Auditing & Accountability Journal 11, 1: 99-125.
58. Funnell, W., and K. Cooper., 1998, Public Sector Accounting and Accountability in Australia, UNSW Press, Sydney .
59. Goddard, A., 2002, “Development of the Accounting Profession and Practices in the Public Sector - an Hegemonic Analysis”, Accounting, Auditing & Accountability Journal 15, 5: 655-88.
60. Groom, E., 1990, “The Curran Report and the Role of the State”, Australian Journal of Public Administration 49, 2: 144-56.
61. Guthrie, J., 1998, “Application of Accrual Accounting in the Public Sector - Rhetoric or Reality?", Financial Accountability and Management 14, 1: 1-19.
62. Guthrie, J., 1999, “A Critique of the Application of Accrual Accounting to the Public Sector”, in C.Clark and D.Corbett (eds), Reforming the Public Sector: Problems and Solutions, Allen & Unwin, Sydney: 135-50.
63. Guthrie, J., L. Parker., and L. English., 2003, “A Review of New Public Management Change in Australia”, Australian Accounting Review 13, 2: 3-9.
64. Heald, D., 2005, “The Implementation of Resource Accounting in UK Central Government”, Financial Accountability and Management 21, 2: 163-89.
65. Hines, R., 1988, “Financial Accounting: In Communicating Reality, We Construct Reality”, Accounting, Organizations and Society 13, 3: 251-61.
66. Hood, C., 1995, “The ‘New Public Management’ in the 1980s: Variations on a Theme”, Accounting, Organizations and Society 20, 2/3: 93-109.
67. Hooper, K., K. Kearins., and R. Green., 2005, “Knowing ‘the Price of Everything and the Value of Nothing’: Accounting for Heritage Assets”, Accounting, Auditing & Accountability Journal 18, 3: 410-33.
68. Hopper, T., 1986, “Private Sector Problems Posing as Public Sector Solutions”, Public Finance and Accountancy, 3 October: 11-13.
69. Humphrey, C., 2005, “The Questionable Nature of ‘Third Hand’ Public Sector Accounting Solutions: A Case for Change?", European Accounting Review 14, 3: 475-85.
70. Humphry, R., 1987, “International Developments in Government Financial Management”, National Government Accounting Convention, Australian Society of Accountants, Perth .
71. Humphry, R., 1989, “New Directions in Public Sector Management”, 1989 State Congress and Exhibition, Australian Society of Accountants, Sydney .
72. International Federation of Accountants, 1994, “Implementing Accrual Accounting in Government: The New Zealand Experience.
73. International Federation of Accountants, 2003, “Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities.
74. Johnstone, D., 1999, “Public Sector Outsourcing and Charging In-House Bidders for their Use of Capital”, Australian Accounting Review 9, 1: 33-41.
75. Jones, R., 1998, “The Conceptual Framework of Resource Accounting”, Public Money and Management, April-June: 11-16.
76. Jones, S., and N. Puglisi., 1997, “The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt?", Abacus 33, 1: 115-32.
77. Karan, R., 2001, “Commercialisation of Public Sector Accounting and Public Accountability”, Third APIRA Conference, Adelaide .
78. Kelly, J., and J. Wanna., 2004, “Crashing Through with Accrual-Output Price Budgeting in Australia - Technical Adjustment or a New Way of Doing Business?", American Review of Public Administration 34, 1: 94-111.
79. Kent, J., 2003, “The PSASB: The Accounting Profession in Regulatory Space”, Australian Accounting Review 13, 2: 10-15.
80. Lambert, M., 1992, “Implementation of Financial Management Reforms in the Budget Sector: The New South Wales Experience”, RIPAA Financial Reporting for the Australian Public Sector Conference, Sydney .
81. Likierman, A., 2000, “Changes to Managerial Decision-Taking in the UK Central Government”, Management Accounting Research 11, 2: 253-61.
82. Lye, J., H. Perera., and A. Rahman., 2005, “The Evolution of Accruals-Based Crown (Government) Financial Statements in New Zealand”, Accounting, Auditing & Accountability Journal 18, 6: 784-815.
83. Ma, R., 1992, “What’s Wrong with ED 55”, Financial Forum 1, 4: 5.
84. Ma, R., and R. Matthews., 1993, “Financial Reporting by Government Departments: ED 55 - a Dissenting View”, Australian Journal of Corporate Law 3, 1: 67-88.
85. Mackintosh, I., 1993, “Accrual Accounting for Departments and the Whole of Government: Costs, Benefits and Opportunities”, Annual Research Lecture in Government Accounting, Australian Society of Certified Practicing Accountants, Melbourne .
86. Mautz, R., 1981, “Financial Reporting: Should Government Emulate Business?", Journal of Accountancy, August: 53-60.
87. Mautz, R., 1988, “Editorial: Monuments, Mistakes, and Opportunities”, Journal of Accountancy, June: 123-28.
88. McCrae, M., and M. Aiken., 1994, “AAS 29 and Public-Sector Reporting: Unresolved Issues”, Australian Accounting Review 4, 2: 65-72.
89. McGregor, W. J., 1999, “The Pivotal Role of Accounting Concepts in the Development of Public Sector Accounting Standards”, Australian Accounting Review 9, 1: 3-8.
90. Mellett, H., 2002, “The Consequences and Causes of Resource Accounting”, Critical Perspectives on Accounting 13, 2: 231-54.
91. Mellett, H., and J. Williams., 1996, “Accountability and the Accounting Regime in the Public Sector: Some Messages from the NHS”, International Journal of Public Sector Management 9, 1: 61-70.
92. Mellor, T., 1996, “Why Governments Should Produce Balance Sheets”, Australian Journal of Public Administration 55, 1: 78-81.
93. Micallef, F., 1992, “Making Government More Accountable”, Financial Forum 1, 4: 4.
94. Micallef, F., 1997, “AAS, 31 - Drawing the Big Picture”, Australian Accountant 67, 2: 38-9.
95. Micallef, F., and G. Peirson., 1997, “Financial Reporting of Cultural, Heritage, Scientific and Community Collections”, Australian Accounting Review 7, 1: 30-9.
96. Micallef, F., P. Sutcliffe., and P. Dougherty., 1994, Financial Reporting by Governments, Australian Accounting Research Foundation, Melbourne .
97. Mignot, H., and C. Dolley., 2000, “Are AAS 29 Financial Statements Useful?", Accounting Research Journal 13, 1: 51-61.
98. Miley, F., 1999, “An Examination of Whole of Government Financial Reporting”, Australian Society of CPAs.
99. Monsen, N., 2002, “The Case for Cameral Accounting”, Financial Accountability and Management 18, 1: 39-72.
100. Monsen, N., and S. Nasi., 2001, “Comparing Cameral and Accrual Accounting in Local Governments”, in A.Bac (ed.), International Comparative Issues in Governmental Accounting, Kluwer Academic, Boston: 135-57.
101. Newberry, S., 2001, “Public-Sector Accounting: A Common Reporting Framework?", Australian Accounting Review 11, 1: 2-7.
102. Newberry, S., 2002a, “The Conceptual Framework Sham”, Australian Accounting Review 12, 3: 47-9.
103. Newberry, S., 2002b, “Intended or Unintended Consequences? Resource Erosion in New Zealand’s Government Departments”, Financial Accountability and Management 18, 4: 309-30.
104. Newberry, S., and S. Ellwood., 2004, “Public Sector Accrual Accounting: Institutionalising Neo-Libertarian Principles”, APIRA 2004 Conference Proceedings, Singapore .
105. Newberry, S., and J. Pallot., 2004, “Freedom or Coercion? NPM Incentives in New Zealand Central Government Departments”, Management Accounting Research, 15, 3: 247-66.
106. Newberry, S., and J. Pallot., 2005, “A Wolf in Sheep’s Clothing? Wider Consequences of the Financial Management System of the New Zealand Central Government”, Financial Accountability and Management 21, 3: 263-77.
107. Ng, C., and B. Shead., 1999, “Major Issues Associated with the Reporting of Government Net Worth”, Australian Accounting Review 9, 3: 61-8.
108. NSW Commission of Audit, 1988, “Focus on Reform: Report on the State’s Finances”, NSW Government Printer, Sydney .
109. NSW Public Accounts Committee, 1988, “Report of Proceedings of the Accrual Accounting Seminar”, 5 February, NSW Parliament, Sydney .
110. NSW Public Accounts Committee, 1992, “Report on Progress of Financial Reform in the New South Wales Public Sector”, NSW Parliament, Sydney .
111. NSW Public Accounts Committee, 1996, “Pioneers - Progress But at a Price: Implementation of Accrual Accounting in the NSW Public Sector”, NSW Parliament, Sydney .
112. Olson, O., J.Guthrie and C.Humphrey (eds), 1998, Global Warning: International Financial Management Changes, Cappelan Akademisk Forlag, Bergen, Norway .
113. OECD, 1993, “Accounting for What? The Value of Accrual Accounting in the Public Sector”, Occasional Papers on Public Management.
114. Pallot, J., 1990, “The Nature of Public Assets: A Response to Mautz”, Accounting Horizons: 79-85.
115. Pallot, J., 1992, “Elements of a Theoretical Framework for Public Sector Accounting”, Accounting, Auditing and Accountability Journal 5, 1: 38-59.
116. Pallot, J., 1994, “The Development of Accrual-Based Accounts for the Government of New Zealand”, Advances in International Accounting 7, 2: 289-310.
117. Pallot, J., 1997, “Infrastructure Accounting for Local Authorities: Technical Management and Political Context”, Financial Accountability and Management 13, 3: 225-42.
118. Parker, L. D., and G. Gould., 1999, “Changing Public Sector Accountability: Critiquing New Directions”, Accounting Forum 23, 2: 109-35.
119. Pilcher, R., 2000, “AAS27: An Issue of Implementation”, Australian CPA 70, 2: 54-6.
120. Pollitt, C., 2003, “Public Management Reform: Reliable Knowledge and International Experience”, OECD Journal on Budgeting 3, 3: 121-36.
121. Potter, B., 2002, “Financial Accounting Reforms in the Australian Public Sector: An Episode in Institutional Thinking”, Accounting, Auditing and Accountability Journal 15, 1: 69-93.
122. Power, M., and R. Laughlin., 1992, “Critical Theory and Accounting”, in N.Alveson and H.Willmott (eds), Critical Management Studies, Sage, London: 113-35.
123. Prosser, V., 1989, “Accrual Accounting in NSW Deserves Support”, New Accountant 2, 24: 22.
124. Redburn, F., 1993, “How Should the Government Measure Spending? The Uses of Accrual Accounting”, Public Administration Review 53, 3: 228-36.
125. Regan, E., 1987, “Accrual Accounting in Government”, in Can Accrual Accounting Work in Government?, Australian Society of CPAs, Sydney .
126. Roberts, B., 1993, “Towards a More Commercial Focus”, in B.Birch (ed.), Readings in Accounting Developments in the Public Sector 1992-93, Australian Society of Certified Practising Accountants, Melbourne: 75-88.
127. Robinson, M., 1998a, “Accrual Accounting and the Efficiency of the Core Public Sector”, Financial Accountability and Management 14, 1: 21-37.
128. Robinson, M., 1998b, “Measuring Compliance with the Golden Rule”, Fiscal Studies 19, 4: 447-62.
129. Robinson, M., 2002a, “Financial Control in Australian Government Budgeting”, Public Budgeting and Finance, Spring: 80-93.
130. Robinson, M., 2002b, “Accrual Accounting and Australian Fiscal Policy”, Fiscal Studies 23, 2: 287-300.
131. Robson, K., 1987, “Should Accrual Accounting Apply to the Public Sector?", in Can Accrual Accounting work in Government?, Australian Society of CPAs, Sydney .
132. Rowles, T., 2002, “Heritage Assets Get SACed”, CA Charter, August: 50-1.
133. Rutherford, B., 1992, “Developing a Conceptual Framework for Central Government Financial Reporting, Intermediate Users and Indirect Control”, Financial Accountability and Management 8, 4: 265-80.
134. Ryan, C., 1998, “The Introduction of Accrual Reporting Policy in the Australian Public Sector: An Agenda Setting Explanation”, Accounting, Auditing and Accountability Journal 11, 5: 518-39.
135. Ryan, C., K. Dunstan., and T. Stanley., 1999, “Constituent Participation in the Australian Public Sector Accounting Standard-Setting Process: The Case of ED 55”, Financial Accountability and Management 15, 2: 173-200.
136. Ryan, M., 1990, “Pressure on Victoria to Adopt Accrual Accounts”, New Accountant 3, 20: 1.
137. Salinas, F., 2002, “Accrual Budgeting and Fiscal Consolidation in the EMU”, Contemporary Economic Policy 20, 2: 193-206.
138. Scullion, B., 1991, “Accrual Accounting”, National Accountants in Government Convention, Gold Coast .
139. Shand, D., 1983, “Government Accounting: True and Fair?", Third Coopers & Lybrand Accounting Education and Research Conference, ANU, Canberra .
140. Shand, D., 1990, “Australia Moves to Accrual Accounting: Problems and Prospects”, in J.Forster and J.Wanna (eds), Budgetary Management and Control: the Public Sector in Australasia, Macmillan, Melbourne: 142-50.
141. Sharpe, M., 1992, “A Private Sector Prospective of the Need for a Comprehensive and Harmonised Financial Framework”, RIPAA Financial Reporting for the Australian Public Sector Conference, Sydney .
142. Sheehan, P., 2005, “Accounting for Government Activities in Australia: The State of the Budgets”, Australian Accounting Review 15, 1: 62-70.
143. Stalebrink, O. J., and J. F. Sacco., 2003, “An ‘Austrian’ Perspective on Commercial Accounting Practices in the Public Sector”, Accounting Forum 27, 3: 339-58.
144. Stanton, P., and J. Stanton., 1997, “Governmental Accounting for Heritage Assets: Economic, Social Implications”, International Journal of Social Economics 24, 7/8/9: 988-1006.
145. Stanton, P., and J. Stanton., 1998, “The Questionable Economics of Governmental Accounting”, Accounting, Auditing & Accountability Journal 11, 2: 191-203.
146. Sutcliffe, P., 1985, “Financial Reporting in the Public Sector - a Framework for Analysis and Identification of Issues”, AARF, Melbourne .
147. Thompson, G. D., 2001, “The Impact of New Zealand’s Public Sector Accounting Reforms on Performance Control in Museums”, Financial Accountability and Management 17, 1: 5-21.
148. Walker, N., 1987, “Accrual Accounting for the Government Sector”, Australian Society of Accountants Victorian State Congress, Melbourne .
149. Walker, R. G., 1989, “Should There be Common Standards for the Public and Private Sectors?", Research Lecture in Government Accounting, ASA and ANU, Melbourne .
150. Walker, R. G., 1995, “What Does It All Mean?", Proceedings of the Seminar on Accrual Accounting - the Scorecard to Date, NSW Public Accounts Committee, NSW Parliament, Sydney: 59-66.
151. Walker, R. G., 2002, “Are Annual Reports of Government Agencies Really ‘General Purpose’ If They Do Not Include Performance Indicators?", Australian Accounting Review 12, 1: 43-54.
152. West, B., and G. Carnegie., 2004, “Accounting’s Chaotic Margins: Financial Reporting of the Library Collections of Australia’s Public Universities”, APIRA 2004 Conference Proceedings, Singapore .
153. Wynne, A., 2003, “Do Private Sector Financial Statements Provide a Suitable Model for Public Sector Accounts?", European Group of Public Administration, Oeiras, Portugal .