-
4
-
-
0010918719
-
-
?Audit 1993–94, Commonwealth of Australia
-
Australian National Audit Office (ANAO) (1994), Accrual Reporting, Are Agencies Ready? Audit Report No. 32, 1993–94, Commonwealth of Australia.
-
(1994)
Accrual Reporting, Are Agencies Ready
-
-
-
5
-
-
84947936699
-
-
’, Speech presented at, The Challenge of Change Driving Governance and Accountability, CPA Forum, (Singapore August, Australian National Audit Office)
-
Barrett, P. (2004), ‘Financial Management in the Public Sector – How Accrual Accounting and Budgeting Enhances Governance and Accountability’, Speech presented at The Challenge of Change: Driving Governance and Accountability, CPA Forum (Singapore, August, Australian National Audit Office).
-
(2004)
Financial Management in the Public Sector – How Accrual Accounting and Budgeting Enhances Governance and Accountability
-
-
Barrett, P.1
-
6
-
-
27844460185
-
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
-
7
-
-
85012561641
-
-
Annual Research Lecture in Government Accounting (, The Australian National University and CPA Australia, November)
-
Barton, A. (2002), Accrual Accounting in Government: A Review of its Applications, Achievements and Problems, and Proposals for Reform, Annual Research Lecture in Government Accounting (The Australian National University and CPA Australia, November).
-
(2002)
Accrual Accounting in Government: A Review of its Applications, Achievements and Problems, and Proposals for Reform
-
-
Barton, A.1
-
8
-
-
57349140401
-
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 & Management, Vol. 20, No. 3, pp. 281–304.
-
(2004)
Financial Accountability & Management
, vol.20
, Issue.3
, pp. 281-304
-
-
Barton, A.1
-
9
-
-
84993235645
-
Accrual Accounting and Budgeting Systems Issues in Australian Governments
-
Barton, A. (2007), ‘Accrual Accounting and Budgeting Systems Issues in Australian Governments’, Australian Accounting Review, Vol. 17, No. 1, pp. 38–50.
-
(2007)
Australian Accounting Review
, vol.17
, Issue.1
, pp. 38-50
-
-
Barton, A.1
-
10
-
-
34250208464
-
The Harmonization of Government Financial Information Systems: The Role of the IPSASs
-
Benito, B., I. Brusca and V. Montesinos (2007), ‘The Harmonization of Government Financial Information Systems: The Role of the IPSASs’, International Review of Administrative Sciences, Vol. 73, No. 2, pp. 293–317.
-
(2007)
International Review of Administrative Sciences
, vol.73
, Issue.2
, pp. 293-317
-
-
Benito, B.1
Brusca, I.2
Montesinos, V.3
-
11
-
-
33646831988
-
Accrual Accounting and Budgeting: Key Issues and Recent Developments
-
Blöndal, J. (2003), ‘Accrual Accounting and Budgeting: Key Issues and Recent Developments’, OECD Journal on Budgeting, Vol. 3, No. 1, pp. 43–60.
-
(2003)
OECD Journal on Budgeting
, vol.3
, Issue.1
, pp. 43-60
-
-
Blöndal, J.1
-
12
-
-
0002205062
-
Conceptualizing Management Accounting Change: An Institutional Framework
-
Burns, J. and R.W. Scapens (2000), ‘Conceptualizing Management Accounting Change: An Institutional Framework’, Management Accounting Research, Vol. 11, pp. 3–25.
-
(2000)
Management Accounting Research
, vol.11
, pp. 3-25
-
-
Burns, J.1
Scapens, R.W.2
-
13
-
-
84871214772
-
Public Sector Accounting and Auditing, How Well Have We Travelled Thus Far – And Where To From Here
-
(Canberra 15 November)
-
Cameron, W. (2006), ‘Public Sector Accounting and Auditing, How Well Have We Travelled Thus Far – And Where To From Here’, CPA Australia Annual Research Lecture (Canberra, 15 November).
-
(2006)
CPA Australia Annual Research Lecture
-
-
Cameron, W.1
-
14
-
-
33847156131
-
Debating the Impact of Accrual Accounting and Reporting in the Public Sector
-
Carlin, T. (2005), ‘Debating the Impact of Accrual Accounting and Reporting in the Public Sector’, Financial Accountability & Management, Vol. 21, No. 3, pp. 309–36.
-
(2005)
Financial Accountability & Management
, vol.21
, Issue.3
, pp. 309-336
-
-
Carlin, T.1
-
15
-
-
85012514896
-
The New Business of Government Budgeting: Reporting Non-financial Performance Information in Victoria
-
Carlin, T. and J. Guthrie (2001), ‘The New Business of Government Budgeting: Reporting Non-financial Performance Information in Victoria’, Australian Accounting Review, Vol. 11, No. 3, pp. 17–26.
-
(2001)
Australian Accounting Review
, vol.11
, Issue.3
, pp. 17-26
-
-
Carlin, T.1
Guthrie, J.2
-
16
-
-
20444476628
-
Making Accounting Accountable in the Public Sector
-
Carnegie, G. and B. West (2005), ‘Making Accounting Accountable in the Public Sector’, Critical Perspective on Accounting, Vol. 16, pp. 905–28.
-
(2005)
Critical Perspective on Accounting
, vol.16
, pp. 905-928
-
-
Carnegie, G.1
West, B.2
-
17
-
-
33748498603
-
Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles
-
Challen, D. and C. Jeffery (2003), ‘Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles’, Australian Accounting Review, Vol. 13, No. 2, pp. 48–53.
-
(2003)
Australian Accounting Review
, vol.13
, Issue.2
, pp. 48-53
-
-
Challen, D.1
Jeffery, C.2
-
18
-
-
85006540360
-
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. 2, pp. 22–27.
-
(2003)
Australian Accounting Review
, vol.13
, Issue.2
, pp. 22-27
-
-
Christensen, M.1
-
19
-
-
33748502464
-
-
Commonwealth of Australia, April)
-
Commonwealth Department of Treasury (2000), Accrual Uniform Presentation Framework (Commonwealth of Australia, April).
-
(2000)
Accrual Uniform Presentation Framework
-
-
-
20
-
-
84937276582
-
Reservations about Governments Producing Balance Sheets
-
Conn, N. (1996), ‘Reservations about Governments Producing Balance Sheets’, Australian Journal of Public Administration, Vol. 55, No. 1, pp. 82–85.
-
(1996)
Australian Journal of Public Administration
, vol.55
, Issue.1
, pp. 82-85
-
-
Conn, N.1
-
21
-
-
33645521617
-
The Actual Implementation of Accruals Accounting: Caveats from a Case Within the UK Public Sector
-
Connolly, C. and N. Hyndman (2006), ‘The Actual Implementation of Accruals Accounting: Caveats from a Case Within the UK Public Sector’, Accounting, Auditing & Accountability Journal, Vol. 19, No. 2, pp. 272–90.
-
(2006)
Accounting, Auditing & Accountability Journal
, vol.19
, Issue.2
, pp. 272-290
-
-
Connolly, C.1
Hyndman, N.2
-
23
-
-
19944384535
-
Bridging the GAAP Across the UK Public Sector
-
Ellwood, S. (2003), ‘Bridging the GAAP Across the UK Public Sector’, Accounting and Business Research, Vol. 33, No. 2, pp. 105–21.
-
(2003)
Accounting and Business Research
, vol.33
, Issue.2
, pp. 105-121
-
-
Ellwood, S.1
-
24
-
-
34547668405
-
Public Sector Accrual Accounting: Institutionalising Neo-liberal Principles
-
Ellwood, S. and S. Newberry (2007), ‘Public Sector Accrual Accounting: Institutionalising Neo-liberal Principles?’, Accounting, Auditing & Accountability Journal, Vol. 20, No. 4, pp. 549–73.
-
(2007)
Accounting, Auditing & Accountability Journal
, vol.20
, Issue.4
, pp. 549-573
-
-
Ellwood, S.1
Newberry, S.2
-
26
-
-
0003183027
-
Application of Accrual Accounting in the Australian Public Sector: Rhetoric or Reality
-
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.
-
(1998)
Financial Accountability & Management
, vol.14
, Issue.1
, pp. 1-19
-
-
Guthrie, J.1
-
27
-
-
34248043549
-
From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience
-
(Spring)
-
Hoek, M.P. van der (2005), ‘From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience’, Public Budgeting and Finance (Spring), pp. 32–45.
-
(2005)
Public Budgeting and Finance
, pp. 32-45
-
-
Hoek, M.P.V.D.1
-
28
-
-
58149210840
-
The New Public Management in the 1980s: Variations on a Theme
-
Hood, C. (1995), ‘The New Public Management in the 1980s: Variations on a Theme’, Accounting, Organizations and Society, Vol. 20, No 2/3, pp. 93–103.
-
(1995)
Accounting, Organizations and Society
, vol.20
, Issue.No 2/3
, pp. 93-103
-
-
Hood, C.1
-
31
-
-
77956684286
-
-
Information Paper,, International Federation of Accountants, (March)
-
International Public Sector Accounting Standards Board (IPSASB) (2006), The Road to Accrual Accounting in the United States of America, Information Paper, International Federation of Accountants (March).
-
(2006)
The Road to Accrual Accounting in the United States of America
-
-
-
32
-
-
0037707844
-
National Accounting, Government Budgeting and the Accounting Discipline
-
Jones, R. (2000a), ‘National Accounting, Government Budgeting and the Accounting Discipline’, Financial Accountability & Management, Vol. 16, No. 2, pp. 101–16.
-
(2000)
Financial Accountability & Management
, vol.16
, Issue.2
, pp. 101-116
-
-
Jones, R.1
-
33
-
-
0037707849
-
Public Versus Private: The Empty Definitions of National Accounting
-
Jones, R. (2000b), ‘Public Versus Private: The Empty Definitions of National Accounting’, Financial Accountability & Management, Vol. 16, No. 2, pp. 167–78.
-
(2000)
Financial Accountability & Management
, vol.16
, Issue.2
, pp. 167-178
-
-
Jones, R.1
-
34
-
-
84975048922
-
The Relevance of AAS29 to the Australian Public Sector: A Cause for Doubt
-
Jones, S. and N. Puglisi (1997), ‘The Relevance of AAS29 to the Australian Public Sector: A Cause for Doubt?’, Abacus, Vol. 33, No. 1, pp. 115–32.
-
(1997)
Abacus
, vol.33
, Issue.1
, pp. 115-132
-
-
Jones, S.1
Puglisi, N.2
-
35
-
-
3042584484
-
The Relationship Between Government Accounts and National Accounts, With Special Reference to The Netherlands
-
Keuning, S. and D. Van Tongeren (2004), ‘The Relationship Between Government Accounts and National Accounts, With Special Reference to The Netherlands’, Review of Income and Wealth, Series 50, No. 2, pp. 167–79.
-
(2004)
Review of Income and Wealth
, vol.Series 50
, Issue.2
, pp. 167-179
-
-
Keuning, S.1
Van Tongeren, D.2
-
36
-
-
84863465991
-
Macro-Accounting and Micro-Accounting Relationships in France
-
Lande, E. (2000), ‘Macro-Accounting and Micro-Accounting Relationships in France’, Financial Accountability & Management, Vol. 16, No. 2, pp. 151–65.
-
(2000)
Financial Accountability & Management
, vol.16
, Issue.2
, pp. 151-165
-
-
Lande, E.1
-
37
-
-
25344470211
-
National Accounting, Governmental Accounting and Cross-Country Comparisons of Government Financial Condition
-
Lüder, K. (2000), ‘National Accounting, Governmental Accounting and Cross-Country Comparisons of Government Financial Condition’, Financial Accountability & Management, Vol. 16, No. 2, pp. 117–28.
-
(2000)
Financial Accountability & Management
, vol.16
, Issue.2
, pp. 117-128
-
-
Lüder, K.1
-
38
-
-
27844563910
-
The Evolution of Accruals-based Crown (Government) Financial Statements in New Zealand
-
Lye, J., H. Perera and A. Rahman, (2005), ‘The Evolution of Accruals-based Crown (Government) Financial Statements in New Zealand’, Accounting, Auditing & Accountability Journal, Vol. 18, No. 6, pp. 784–815.
-
(2005)
Accounting, Auditing & Accountability Journal
, vol.18
, Issue.6
, pp. 784-815
-
-
Lye, J.1
Perera, H.2
Rahman, A.3
-
39
-
-
0003408731
-
-
Task Force on Management Improvement (Australian Government Publishing Service, Canberra)
-
Management Advisory Board, Management Improvement Advisory Committee (MAB) (1992), The Australian Public Service Reformed: An Evaluation of a Decade of Management Reform, Task Force on Management Improvement (Australian Government Publishing Service, Canberra).
-
(1992)
The Australian Public Service Reformed: An Evaluation of a Decade of Management Reform
-
-
-
41
-
-
84937278227
-
Why Governments Should Produce Balance Sheets
-
Mellor, T. (1996), ‘Why Governments Should Produce Balance Sheets’, Australian Journal of Public Administration, Vol. 13, pp. 231–54.
-
(1996)
Australian Journal of Public Administration
, vol.13
, pp. 231-254
-
-
Mellor, T.1
-
42
-
-
77953822460
-
Governmental Accounting in Spain and The European Monetary Union: A Critical Perspective
-
(May)
-
Montesinos, V. and J. Vela (2000), ‘Governmental Accounting in Spain and The European Monetary Union: A Critical Perspective’, Financial Accountability & Management, Vol. 16, No. 2 (May), pp. 129–50.
-
(2000)
Financial Accountability & Management
, vol.16
, Issue.2
, pp. 129-150
-
-
Montesinos, V.1
Vela, J.2
-
43
-
-
84920201908
-
Sector Neutrality and NPM ‘Incentives’: Their Use in Eroding the Public Sector
-
Newberry, S. (2003), ‘Sector Neutrality and NPM ‘Incentives’: Their Use in Eroding the Public Sector’, Australian Accounting Review, Vol. 13, No. 2, pp. 28–34.
-
(2003)
Australian Accounting Review
, vol.13
, Issue.2
, pp. 28-34
-
-
Newberry, S.1
-
44
-
-
7244262795
-
International Experiences with New Public Financial Management (NPFM) Reforms: New World? Small World? Better World
-
O. Olson, J. Guthrie, C. Humphrey, (eds.),, Cappelen Akademisk Forlag as, Oslo)
-
Olson, O., J. Guthrie and C. Humphrey (1998), ‘International Experiences with New Public Financial Management (NPFM) Reforms: New World? Small World? Better World?’, in O. Olson, J. Guthrie and C. Humphrey (eds.), Global Warning! Debating International Developments in New Public Financial Management (Cappelen Akademisk Forlag as, Oslo), pp. 17–48.
-
(1998)
Global Warning! Debating International Developments in New Public Financial Management
, pp. 17-48
-
-
Olson, O.1
Guthrie, J.2
Humphrey, C.3
-
45
-
-
1642356299
-
The New Zealand Revolution
-
O. Olson, J. Guthrie, C. Humphrey, (eds.),, Cappelen Akademisk Forlag as, Oslo)
-
Pallot, J. (1998), ‘The New Zealand Revolution’, in O. Olson, J. Guthrie and C. Humphrey (eds.), Global Warning! Debating International Developments in New Public Financial Management (Cappelen Akademisk Forlag as, Oslo), pp. 156–84.
-
(1998)
Global Warning! Debating International Developments in New Public Financial Management
, pp. 156-184
-
-
Pallot, J.1
-
46
-
-
25144503754
-
A Decade in Review: New Zealand's Experience with Resource Accounting and Budgeting
-
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.
-
(2001)
Financial Accountability & Management
, vol.17
, Issue.4
, pp. 383-400
-
-
Pallot, J.1
-
47
-
-
0001007743
-
Changing Public Sector Accountability: Critiquing New Directions
-
(June)
-
Parker, L. and G. Gould (1999), ‘Changing Public Sector Accountability: Critiquing New Directions’, Accounting Forum, Vol. 23, No. 2 (June), pp. 109–35.
-
(1999)
Accounting Forum
, vol.23
, Issue.2
, pp. 109-135
-
-
Parker, L.1
Gould, G.2
-
48
-
-
38949129217
-
Accrual Accounting in the Public Sector: Experiences from the Central Government in Sweden
-
Paulsson, G. (2006), ‘Accrual Accounting in the Public Sector: Experiences from the Central Government in Sweden’, Financial Accountability & Management, Vol. 22, No. 1, pp. 47–62.
-
(2006)
Financial Accountability & Management
, vol.22
, Issue.1
, pp. 47-62
-
-
Paulsson, G.1
-
49
-
-
27944484261
-
The Introduction of Accrual Reporting Policy in the Australian Public Sector: An Agenda Setting Explanation
-
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.
-
(1998)
Accounting, Auditing & Accountability Journal
, vol.11
, Issue.5
, pp. 518-539
-
-
Ryan, C.1
-
50
-
-
0000363974
-
Never Mind the Gap: Towards an Institutional Perspective of Management Accounting Practices
-
Scapens, R.W. (1994). ‘Never Mind the Gap: Towards an Institutional Perspective of Management Accounting Practices’, Management Accounting Research, Vol. 5, pp. 301–21.
-
(1994)
Management Accounting Research
, vol.5
, pp. 301-321
-
-
Scapens, R.W.1
-
51
-
-
18844377165
-
Stability and Change: An Institutionalist Study of Management Accounting Change
-
Siti-Nabiha, A.K. and R.W. Scapens (2005), ‘Stability and Change: An Institutionalist Study of Management Accounting Change’, Accounting, Auditing & Accountability Journal, Vol. 18, No. 1, pp. 44–73.
-
(2005)
Accounting, Auditing & Accountability Journal
, vol.18
, Issue.1
, pp. 44-73
-
-
Siti-Nabiha, A.K.1
Scapens, R.W.2
-
52
-
-
11844256431
-
Accounting and Accountability: Recent Developments in Government Financial Information Systems
-
Torres, L. (2004), ‘Accounting and Accountability: Recent Developments in Government Financial Information Systems’, Public Administration and Development, Vol. 24, pp. 447–56.
-
(2004)
Public Administration and Development
, vol.24
, pp. 447-456
-
-
Torres, L.1
|