메뉴 건너뛰기




Volumn 20, Issue 4, 2004, Pages 351-375

Infrastructure Reporting: Attitudes of Preparers and Potential Users

Author keywords

condition assessment; GASB 34; information dissemination; infrastructure; local government

Indexed keywords


EID: 84865963024     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2004.00199.x     Document Type: Article
Times cited : (13)

References (29)
  • 1
    • 0000862536 scopus 로고
    • ‘The Impact of Manufacturing Flexibility on Management Control System Design’
    • Abernethy, M.A. and A.M. Lillis 1995, ‘The Impact of Manufacturing Flexibility on Management Control System Design’, Accounting, Organizations and Society, Vol. 20, No. 4, pp. 241–58.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.4 , pp. 241-258
    • Abernethy, M.A.1    Lillis, A.M.2
  • 2
    • 25144437343 scopus 로고    scopus 로고
    • Accounting Standards Board (ASB), Financial Reporting Standard,, FRS 15
    • Accounting Standards Board (ASB) 1999, Financial Reporting Standard, FRS 15, ‘Tangible Fixed Assets’.
    • (1999) ‘Tangible Fixed Assets’
  • 3
    • 85095669778 scopus 로고    scopus 로고
    • Australian Accounting Research Foundation, Urgent Issues Group (UIG), Abstract 26, (withdrawn, September 2003)
    • Australian Accounting Research Foundation, Urgent Issues Group (UIG) 1999, Abstract 26, ‘Accounting for Major Cyclical Maintenance’ (withdrawn, September 2003).
    • (1999) ‘Accounting for Major Cyclical Maintenance’
  • 5
    • 77249099997 scopus 로고
    • Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia (ASCPA/ICAA), SAC 4
    • Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia (ASCPA/ICAA) 1992, SAC 4, ‘Definition and Recognition of the Elements of Financial Statements’.
    • (1992) ‘Definition and Recognition of the Elements of Financial Statements’
  • 8
    • 0000431878 scopus 로고
    • ‘Assessment of the Psychometric Properties of an Opinion Leadership Scale’
    • (February)
    • Childers, T.L. 1986, ‘Assessment of the Psychometric Properties of an Opinion Leadership Scale’, Journal of Marketing Research, Vol. 7 (February), pp. 43–50.
    • (1986) Journal of Marketing Research , vol.7 , pp. 43-50
    • Childers, T.L.1
  • 9
    • 0033212065 scopus 로고    scopus 로고
    • ‘Cultural Influences on Information Sharing in Chinese and Anglo-American Organizations: An Exploratory Study’
    • Chow, C., G. Harrison, J. McKinnon and A. Wu. 1999, ‘Cultural Influences on Information Sharing in Chinese and Anglo-American Organizations: An Exploratory Study’, Accounting, Organizations and Society, Vol. 24, pp. 561–82.
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 561-582
    • Chow, C.1    Harrison, G.2    McKinnon, J.3    Wu, A.4
  • 12
    • 0036472944 scopus 로고    scopus 로고
    • ‘Asset Management: Remedy for Addressing the Fiscal Challenges Facing Highway Infrastructure’
    • Dornan, D.L. 2002, ‘Asset Management: Remedy for Addressing the Fiscal Challenges Facing Highway Infrastructure’, International Journal of Transport Management, Vol. 1, pp. 41–54.
    • (2002) International Journal of Transport Management , vol.1 , pp. 41-54
    • Dornan, D.L.1
  • 13
    • 85095666483 scopus 로고
    • ‘Private Infrastructure Task Force’
    • Economic Planning Advisory Commission (EPAC), (Australian Government Publishing Service)
    • Economic Planning Advisory Commission (EPAC) 1995, ‘Private Infrastructure Task Force’, Interim Report: Commissioned Studies (Australian Government Publishing Service).
    • (1995) Interim Report: Commissioned Studies
  • 16
    • 85095673094 scopus 로고    scopus 로고
    • International Federation of Accountants (IFAC), Proposed International Study,, Perspectives on Cost Accounting for Governments
    • International Federation of Accountants (IFAC) 1998, Proposed International Study, Perspectives on Cost Accounting for Governments.
    • (1998)
  • 18
    • 38249028028 scopus 로고
    • ‘Measuring Multiple Buying Influences,’
    • Kohli, A.K. and G. Zaltman 1988, ‘Measuring Multiple Buying Influences,’ Industrial Marketing Management, Vol. 17, pp. 197–204.
    • (1988) Industrial Marketing Management , vol.17 , pp. 197-204
    • Kohli, A.K.1    Zaltman, G.2
  • 20
    • 0005279633 scopus 로고    scopus 로고
    • ‘Delivering the Vision’
    • E.M. Milner, (ed.),, (Routledge)
    • Milner, E.M. 2002, ‘Delivering the Vision’, in E.M. Milner (ed.), Delivering the Vision (Routledge).
    • (2002) Delivering the Vision
    • Milner, E.M.1
  • 21
    • 0012503161 scopus 로고    scopus 로고
    • ‘Letting and Making Managers Manage: The Effect of Control Systems on Management Action in New Zealand's Central Government’
    • Norman, R. 2001, ‘Letting and Making Managers Manage: The Effect of Control Systems on Management Action in New Zealand's Central Government’, International Public Management Journal, Vol. 4, pp. 65–69.
    • (2001) International Public Management Journal , vol.4 , pp. 65-69
    • Norman, R.1
  • 22
    • 0008536254 scopus 로고    scopus 로고
    • ‘Infrastructure Accounting for Local Authorities: Technical Management and Political Context’
    • Pallott, J. 1997, ‘Infrastructure Accounting for Local Authorities: Technical Management and Political Context’, Financial Accountability & Management, Vol. 13, No. 3, pp. 225–42.
    • (1997) Financial Accountability & Management , vol.13 , Issue.3 , pp. 225-242
    • Pallott, J.1
  • 23
    • 85095670031 scopus 로고    scopus 로고
    • ‘Reasoned Strategy or Leap of Faith? Knowledge Management-led Cultural Change in Canadian Public Services’
    • E.M. Milner, (ed.),, (Routledge)
    • Pollonetsky, S. 2002, ‘Reasoned Strategy or Leap of Faith? Knowledge Management-led Cultural Change in Canadian Public Services’, in E.M. Milner (ed.), Delivering the Vision (Routledge).
    • (2002) Delivering the Vision
    • Pollonetsky, S.1
  • 24
    • 21844511995 scopus 로고
    • ‘Intra- and Interorganizational Cooperation: Toward a Research Agenda’
    • Smith, K.G., S.J. Carroll and S.J. Ashford 1995, ‘Intra- and Interorganizational Cooperation: Toward a Research Agenda’, Academy of Management Journal, Vol. 38, No. 1, pp. 7–23.
    • (1995) Academy of Management Journal , vol.38 , Issue.1 , pp. 7-23
    • Smith, K.G.1    Carroll, S.J.2    Ashford, S.J.3
  • 25
    • 84986130330 scopus 로고    scopus 로고
    • ‘Reporting about Infrastructure: A Preparer Perspective’
    • (Summer)
    • Van Daniker, R.P. and J. Harris 1999, ‘Reporting about Infrastructure: A Preparer Perspective’, Public Budgeting and Finance (Summer), pp. 111–17.
    • (1999) Public Budgeting and Finance , pp. 111-117
    • Van Daniker, R.P.1    Harris, J.2
  • 28
    • 23744437434 scopus 로고    scopus 로고
    • ‘Use of CCA in the Public Sector: Lessons from Australia's Experience with Public Utilities’
    • (February)
    • Walker, R.G., F.L. Clarke and G.W. Dean 2000a, ‘Use of CCA in the Public Sector: Lessons from Australia's Experience with Public Utilities’, Financial Accountability & Management, Vol. 16, No. 1 (February), pp. 1–32.
    • (2000) Financial Accountability & Management , vol.16 , Issue.1 , pp. 1-32
    • Walker, R.G.1    Clarke, F.L.2    Dean, G.W.3
  • 29
    • 84865727535 scopus 로고    scopus 로고
    • ‘Infrastructure Reporting Options’
    • Walker, R.G., F.L. Clarke and G.W. Dean 2000b, ‘Infrastructure Reporting Options’, Abacus, Vol. 36, No. 2, pp. 123–59.
    • (2000) Abacus , vol.36 , Issue.2 , pp. 123-159
    • Walker, R.G.1    Clarke, F.L.2    Dean, G.W.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.