메뉴 건너뛰기




Volumn 14, Issue 3, 2005, Pages 475-485

The questionable nature of ‘third hand’ public sector accounting solutions: A case for change?

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84856775445     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180500256061     Document Type: Article
Times cited : (13)

References (32)
  • 1
    • 20444462393 scopus 로고    scopus 로고
    • The conceptual arguments concerning accounting for public heritage assets: a note
    • Barton, A., 2005a. The conceptual arguments concerning accounting for public heritage assets: a note. Accounting, Auditing and Accountability Journal, 18 (3): 434–440.
    • (2005) Accounting, Auditing and Accountability Journal , vol.18 , Issue.3 , pp. 434-440
    • Barton, A.1
  • 2
    • 27844562329 scopus 로고    scopus 로고
    • Professional accounting standards and the public sector–a mismatch
    • Barton, A., 2005b. Professional accounting standards and the public sector–a mismatch. Abacus, 41 (2): 138–158.
    • (2005) Abacus , vol.41 , Issue.2 , pp. 138-158
    • Barton, A.1
  • 3
    • 0002425291 scopus 로고    scopus 로고
    • The Private Finance Initiative: clarification of a future research agenda
    • Broadbent, J., and Laughlin, R., 1999. The Private Finance Initiative: clarification of a future research agenda. Financial Accountability and Management, 15 (2): 95–114.
    • (1999) Financial Accountability and Management , vol.15 , Issue.2 , pp. 95-114
    • Broadbent, J.1    Laughlin, R.2
  • 4
    • 20444476628 scopus 로고    scopus 로고
    • Making accounting accountable in the public sector
    • Carnegie, G. D., and West, B. P., 2005. Making accounting accountable in the public sector. Critical Perspectives on Accounting, 16 (7): 905–928.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.7 , pp. 905-928
    • Carnegie, G.D.1    West, B.P.2
  • 6
    • 36049023186 scopus 로고    scopus 로고
    • Accrual accounting in the public sector: the case of the New South Wales government
    • Christensen, M., 2002. Accrual accounting in the public sector: the case of the New South Wales government. Accounting History, 7 (2): 91–122.
    • (2002) Accounting History , vol.7 , Issue.2 , pp. 91-122
    • Christensen, M.1
  • 7
    • 38949162043 scopus 로고    scopus 로고
    • Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards
    • Christiaens, J., 2004. Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards. European Accounting Review, 13 (4): 743–770.
    • (2004) European Accounting Review , vol.13 , Issue.4 , pp. 743-770
    • Christiaens, J.1
  • 10
    • 19944384535 scopus 로고    scopus 로고
    • Bridging the GAAP across the UK public sector
    • Ellwood, S., 2003. Bridging the GAAP across the UK public sector. Accounting and Business Research, 33 (2): 105–121.
    • (2003) Accounting and Business Research , vol.33 , Issue.2 , pp. 105-121
    • Ellwood, S.1
  • 11
    • 0038172805 scopus 로고    scopus 로고
    • The Private Finance Initiative: risk, uncertainty and the state
    • Froud, J., 2003. The Private Finance Initiative: risk, uncertainty and the state. Accounting, Organizations and Society, 28 (6): 567–589.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.6 , pp. 567-589
    • Froud, J.1
  • 12
    • 33947196636 scopus 로고    scopus 로고
    • The implementation of resource accounting in UK central government
    • Heald, D., 2005. The implementation of resource accounting in UK central government. Financial Accountability and Management, 21 (2): 163–189.
    • (2005) Financial Accountability and Management , vol.21 , Issue.2 , pp. 163-189
    • Heald, D.1
  • 13
    • 84982682988 scopus 로고
    • Resource accounting: valuation, consolidation and accounting regulation
    • Heald, D., and Georgiou, G., 1995. Resource accounting: valuation, consolidation and accounting regulation. Public Administration, 73 (4): 571–579.
    • (1995) Public Administration , vol.73 , Issue.4 , pp. 571-579
    • Heald, D.1    Georgiou, G.2
  • 14
    • 2642539024 scopus 로고    scopus 로고
    • Reporting PFI in annual accounts: a user's perspective
    • Hodges, R., and Mellett, H., 2004. Reporting PFI in annual accounts: a user's perspective. Public Money and Management, 24 (3): 153–158.
    • (2004) Public Money and Management , vol.24 , Issue.3 , pp. 153-158
    • Hodges, R.1    Mellett, H.2
  • 15
    • 20444442361 scopus 로고    scopus 로고
    • Knowing the ‘price of everything and the value of nothing’: accounting for heritage assets
    • Hooper, K., Kearins, K., and Green, R., 2005. Knowing the ‘price of everything and the value of nothing’: accounting for heritage assets. Accounting, Auditing and Accountability Journal, 18 (3): 410–433.
    • (2005) Accounting, Auditing and Accountability Journal , vol.18 , Issue.3 , pp. 410-433
    • Hooper, K.1    Kearins, K.2    Green, R.3
  • 16
    • 38149145720 scopus 로고
    • Reflecting on attempts to develop a financial management information system for the Probation Service in England and Wales: some observations on the relationship between the claims of accounting and its practice
    • Humphrey, C., 1994. Reflecting on attempts to develop a financial management information system for the Probation Service in England and Wales: some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society, 19 (2): 147–178.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.2 , pp. 147-178
    • Humphrey, C.1
  • 18
    • 33646738389 scopus 로고    scopus 로고
    • International developments in public sector financial management: a question of progress or a progression of questions, contradictions and challenges?
    • forthcoming, Humphrey C., Guthrie J., Olson O., Jones L., (eds), USA: Information Age Press, and, In, Edited by
    • Humphrey, C., Olson, O., Guthrie, J., and Jones, L., forthcoming. “ International developments in public sector financial management: a question of progress or a progression of questions, contradictions and challenges? ”. In International Public Financial Management Reform: Progress, Contradictions and Challenges, Edited by: Humphrey, C., Guthrie, J., Olson, O., and Jones, L., 1–22. USA: Information Age Press.
    • International Public Financial Management Reform: Progress, Contradictions and Challenges , pp. 1-22
    • Humphrey, C.1    Olson, O.2    Guthrie, J.3    Jones, L.4
  • 19
    • 0012743240 scopus 로고    scopus 로고
    • Trends, patterns and influencing factors: some reflections
    • Olson O., Guthrie J., Humphrey C., (eds), Oslo: Cappelen Akademisk Forlag, and, In, Edited by
    • Laughlin, R., and Pallot, J., 1998. “ Trends, patterns and influencing factors: some reflections ”. In Global Warning! Debating International Developments in New Public Financial Management, Edited by: Olson, O., Guthrie, J., and Humphrey, C., 376–399. Oslo: Cappelen Akademisk Forlag.
    • (1998) Global Warning! Debating International Developments in New Public Financial Management , pp. 376-399
    • Laughlin, R.1    Pallot, J.2
  • 20
    • 84982702335 scopus 로고
    • Resource accounting and budgeting: rationale and background
    • Likierman, A., 1995. Resource accounting and budgeting: rationale and background. Public Administration, 73 (4): 562–570.
    • (1995) Public Administration , vol.73 , Issue.4 , pp. 562-570
    • Likierman, A.1
  • 21
    • 27844475956 scopus 로고    scopus 로고
    • The role of resource accounting in the UK government's quest for ‘better accounting’
    • Mellett, H., 1997. The role of resource accounting in the UK government's quest for ‘better accounting’. Accounting and Business Research, 27 (2): 157–168.
    • (1997) Accounting and Business Research , vol.27 , Issue.2 , pp. 157-168
    • Mellett, H.1
  • 22
    • 0036274491 scopus 로고    scopus 로고
    • The consequences and causes of resource accounting
    • Mellett, H., 2002. The consequences and causes of resource accounting. Critical Perspectives on Accounting, 13 (2): 231–254.
    • (2002) Critical Perspectives on Accounting , vol.13 , Issue.2 , pp. 231-254
    • Mellett, H.1
  • 24
    • 84881915793 scopus 로고    scopus 로고
    • New Zealand public sector management and accounting reforms: the hidden agenda
    • forthcoming, Humphrey C., Guthrie J., Olson O., Jones L., (eds), USA: Information Age Press, and, In, Edited by
    • Newberry, S., and Pallot, J., forthcoming. “ New Zealand public sector management and accounting reforms: the hidden agenda ”. In International Public Financial Management Reform: Progress, Contradictions and Challenges, Edited by: Humphrey, C., Guthrie, J., Olson, O., and Jones, L., 169–184. USA: Information Age Press.
    • International Public Financial Management Reform: Progress, Contradictions and Challenges , pp. 169-184
    • Newberry, S.1    Pallot, J.2
  • 25
    • 0344147502 scopus 로고    scopus 로고
    • Caught in an evaluatory trap: a dilemma for public services under NPFM
    • Olson, O., Humphrey, C., and Guthrie, J., 2001. Caught in an evaluatory trap: a dilemma for public services under NPFM. European Accounting Review, 10 (3): 505–522.
    • (2001) European Accounting Review , vol.10 , Issue.3 , pp. 505-522
    • Olson, O.1    Humphrey, C.2    Guthrie, J.3
  • 29
    • 0043041572 scopus 로고    scopus 로고
    • Are annual reports of government agencies really general purpose if they do not include performance indicators?
    • 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.
    • (2002) Australian Accounting Review , vol.12 , Issue.1 , pp. 43-54
    • Walker, R.G.1
  • 32
    • 1142302882 scopus 로고    scopus 로고
    • Public sector accounting–democratic accountability or market rules?
    • Wynne, A., 2004. Public sector accounting–democratic accountability or market rules?. Public Money and Management, 24 (1): 5–7.
    • (2004) Public Money and Management , vol.24 , Issue.1 , pp. 5-7
    • Wynne, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.