Access the full text.
Sign up today, get DeepDyve free for 14 days.
T. Carlin (2000)
Measurement Challenges and Consequences in the Australian Public SectorAustralian Accounting Review, 10
Stewart Jones, Nina Puglisi (1997)
The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt?Abacus, 33
Australian Accounting Research Foundation
Australian Accounting Standard AAS 27 ‘Financial Reporting by Local Governments’
J. Christoph (1985)
Administrative Politics in British GovernmentAmerican Political Science Review, 80
D. Cooper, Pamela Schindler (1980)
Business Research Methods
(1996)
Report of the Queensland Commission of Audit
W. Chua, A. Sinclair (1994)
INTERESTS AND THE PROFESSION-STATE DYNAMIC: EXPLAINING THE EMERGENCE OF THE AUSTRALIAN PUBLIC SECTOR ACCOUNTING STANDARDS BOARDJournal of Business Finance & Accounting, 21
(1994)
A Politico-Economic Model of Government Accounting Policy Choice
D. Nicholls
Managing State Finance
Office of the Auditor General of Canada and the United States General Accounting Office
Federal Government Reporting Study
C. Ryan (1999)
Australian public sector financial reporting: a case of cooperative policy formulationAccounting, Auditing & Accountability Journal, 12
A. Barton (1999)
Public and Private Sector Accounting - The Non-identical TwinsAustralian Accounting Review, 9
A. Drebin, J. Chan, Lorna Ferguson (1981)
Objectives of accounting and financial reporting for governmental units : a research study
D. Mayston (1993)
Principals, Agents and the Economics of Accountability in the New Public SectorAccounting, Auditing & Accountability Journal, 6
(1993)
Financial Reporting by Government Departments: ED 55 - A Dissenting View,
(1989)
Should there be common standards for the public and private sectors
E. Stone
Research Methods in Organisational Behavior
Frøystein Gjesdal (1981)
ACCOUNTING FOR STEWARDSHIPJournal of Accounting Research, 19
W. Collins, D. Keenan, I. Lapsley
Local Authority Financial Accounting – Communication Sophistry or Obfuscation
M. Aiken (1994)
PARLIAMENTARY SOVEREIGNTY AND VALUATION ACCRUALS: UNCONGENIAL CONVENTIONSFinancial Accountability and Management, 10
G. Carnegie, P. Wolnizer (1995)
The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting FictionAustralian Accounting Review, 5
Rubik Atamian, G. Ganguli (1991)
The Recipients of Municipal Annual Financial Reports: A Nationwide SurveyThe Government Accountants Journal, 40
C. Clark
The users of annual reports of government departments”, paper presented at the Accountability Symposium
R. Mulgan (2000)
'Accountability': an ever-expanding concept?Public Administration, 78
Mary Bowerman, C. Humphrey, D. Owen (2003)
Struggling for supremacy: the case of UK public audit institutionsCritical Perspectives on Accounting, 14
G. Boyce
Public discourse and decision making
J. Pallot (2001)
Reporting and Auditing Performance in the Public SectorAustralian Accounting Review, 11
(1985)
Accounting and the Domain of the Public: Some Observations on Current Developments
D. Watson (2008)
The Rise and Rise of Public Private Partnerships: Challenges for Public AccountabilityAustralian Accounting Review, 13
C. Ryan (1998)
The introduction of accrual reporting policy in the Australian public sectorAccounting, Auditing & Accountability Journal, 11
(1998)
What users think of the new reporting model for government: The results of the GASB’s focus group sessions
Australian Accounting Research Foundation
Australian Accounting Standard AAS 29 ‘Financial Reporting by Government Departments’
J. Daniels, C. Daniels (1991)
Municipal financial reports: What users wantJournal of Accounting and Public Policy, 10
R. Anthony (1978)
Financial accounting in nonbusiness organizations : an overview of the research report
Australian Accounting Research Foundation
Australian Accounting Standard AAS 31 ‘Financial Reporting by Governments’
Vernon Kwiatkowski (1986)
Infrastructure assets : an assessment of user needs and recommendations for financial reporting
D. Coy, M. Fischer, Teresa Gordon (2001)
Public accountability: a new paradigm for college and university annual reportsCritical Perspectives on Accounting, 12
A. Priest, Juliana Ng, C. Dolley (1999)
Users of Local Government Annual Reports: Information Preferences, 5
R. Walker (2001)
Reporting on Service Efforts and Accomplishments on a Whole of Government‘ BasisAustralian Accounting Review, 11
C. Ryan
The introduction of accrual reporting policy in the Australian public sector: an agenda‐setting explanation
D.W. Taylor, M. Rosair
The effects of participating parties, the public and size on government departments’ accountability disclosures in annual reports
P. Williams (1987)
THE LEGITIMATE CONCERN WITH FAIRNESS.Accounting Organizations and Society, 12
B. Rutherford (1992)
DEVELOPING A CONCEPTUAL FRAMEWORK FOR CENTRAL GOVERNMENT FINANCIAL REPORTING: INTERMEDIATE USERS AND INDIRECT CONTROLFinancial Accountability and Management, 8
G. Boyce (2000)
Public discourse and decision making: Exploring possibilities for financial, social and environmental accountingAccounting, Auditing & Accountability Journal, 13
(2002)
The Users of Annual Reports of Government Departments”, paper presented at the Accountability Symposium, Accounting Association of Australia and New Zealand
J. Broadbent, R. Laughlin (2001)
Control and Legitimation in Government Accountability Processes: The Private Finance Initiative in the UKCritical Perspectives on Accounting, 14
R. Walker (2008)
Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?Australian Accounting Review, 12
June Pallott (1999)
Beyond NPM: Developing Strategic CapacityFinancial Accountability and Management, 15
T. Carlin, J. Guthrie (2001)
The New Business of Government Budgeting: Reporting Non-Financial Performance Information in VictoriaAustralian Accounting Review, 11
David Jones, R. Scott, Lisa Kimbro, R. Ingram (1985)
The needs of users of governmental financial reports
J. Pallot (1991)
The legitimate concern with fairness: A commentAccounting Organizations and Society, 16
A. Gray, Bill Jenkins (1993)
Codes of Accountability in the New Public SectorAccounting, Auditing & Accountability Journal, 6
R. Karan (2008)
Selective Commercialisation of Public‐Sector Accounting and its Consequences for Public AccountabilityAustralian Accounting Review, 13
(1985)
Local Government Financial Reporting, a Research Study
J. Broadbent, J. Guthrie (2007)
Public Sector to Public Services: 20 Years of 'Contextual' Accounting ResearchInternational Accounting eJournal
G. Carnegie, B. West (2003)
How Well Does Accrual Accounting Fit the Public SectorAustralian Journal of Public Administration, 62
M. Aiken, C. Capitanio (1995)
ACCRUAL ACCOUNTING VALUATIONS AND ACCOUNTABILITY IN GOVERNMENT: A POTENTIALLY PERNICIOUS UNIONAustralian Journal of Public Administration, 54
S. Newberry (2003)
`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public SectorAustralian Accounting Review, 13
(1991)
Local Authority Financial Accounting – Communication Sophistry or Obfuscation”, The Chartered Institute of Public Finance and Accountancy
W. Funnell (2003)
Enduring fundamentals: constitutional accountability and auditors-general in the reluctant stateCritical Perspectives on Accounting, 14
J. Wanna, C. O’faircheallaigh, P. Weller (1992)
Public sector management in Australia
L. Parker, Graeme Gould (1999)
Changing public sector accountability: critiquing new directionsAccounting Forum, 23
(1978)
FASB Research Report, Financial Accounting in NonBusiness Organisations
N. Conn (1996)
Reservations About Governments Producing Balance SheetsAustralian Journal of Public Administration, 55
R. Leftwich (1980)
Market failure fallacies and accounting informationJournal of Accounting and Economics, 2
Y. Ijiri (1983)
On the accountability-based conceptual framework of accountingJournal of Accounting and Public Policy, 2
W. Robbins (1984)
Consensus Between Preparers and Users of Municipal Annual Reports: An Empirical AnalysisAccounting and Business Research, 14
(1991)
The Selective Financial Misrepresentation Hypothesis
W. Funnell (1998)
The Narrative and Its Place in the New Accounting History: The Rise of the CounternarrativeAccounting, Auditing & Accountability Journal, 11
J. Pallot (2003)
A WIDER ACCOUNTABILITY? THE AUDIT OFFICE AND NEW ZEALAND'S BUREAUCRATIC REVOLUTIONCritical Perspectives on Accounting, 14
M. Mcgrae, M. Aiken (1994)
AAS 29 And Public-Sector Reporting: Unresolved IssuesAustralian Accounting Review, 4
A. Cuningham
Speech to CPA Australia Local Government Intensive Day
M. Alijarde (1997)
The Usefulness of Financial Reporting in Spanish Local GovernmentsFinancial Accountability and Management, 13
(1985)
Setting accounting standards in the U.K.: the emergence of private accounting bodies and their role in the regulation of public accounting practice
W. Holder (1980)
A study of selected concepts for government financial accounting and reporting
R. Hines (1988)
Financial accounting: In communicating reality, we construct realityAccounting Organizations and Society, 13
P. Day, R. Klein (1987)
Accountabilities: Five Public Services
H. Mignot, C. Dolley (2000)
Are AAS 29 Financial Statements UsefulAccounting Research Journal
(2000)
The Effects of Participating Parties, the Public and Size on Government Departments
(2001)
Speech to CPA Australia
W. Funnell, K. Cooper, Janet Lee (1998)
Public Sector Accounting and Accountability in Australia
D. Coy, Keith Dixon, J. Buchanan, Greg Tower (1997)
RECIPIENTS OF PUBLIC SECTOR ANNUAL REPORTS: THEORY AND AN EMPIRICAL STUDY COMPARED☆☆☆British Accounting Review, 29
W. Hellerstein, Sidney Davidson (1977)
Financial Reporting by State and Local Government Units
Queensland Public Accounts Committee
Report No 59: Annual Reporting in the Queensland Public Sector
A. Barton (2005)
Professional Accounting Standards and the Public Sector - A MismatchAbacus, 41
L. Hay, J. Antonio (1990)
What Users Want in Government Financial ReportsJournal of accountancy, 170
J. Guthrie (1998)
Application of accrual accounting in the Australian public sector - rhetoric or reality?Financial Accountability and Management, 14
(1991)
Managing State Finance, Sydney: NSW Treasury
F.C. Sharp, F.H. Carpenter
Popular financial reports for citizens
(1978)
Research Methods in Organisational Behaviour, Goodyear Publishing Company Inc., California
P. Stanton, J. Stanton (1998)
The questionable economics of governmental accountingAccounting, Auditing & Accountability Journal, 11
(1990)
Statement of Accounting Concepts SAC 1 'Definition of the Reporting Entity
Australian Accounting Research Foundation
Statement of Accounting Concepts SAC 2 ‘Objective of General Purpose Financial Reporting’
(1984)
Accounting and the pursuit of efficiency
Purpose – The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector. Findings – The findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector. Research limitations/implications – The paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders. Originality/value – The research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Jul 1, 2006
Keywords: Government departments; Financial reporting; Australia
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.