Add to ORKGIn a personal account, the author looks back over nearly 25 years of public sector accounting in the UK. He reviews the period when accruals accounting began to replace cash accounting in the operational branches of the public sector, and concludes that, for the public sector capital asset and depreciation accounting is the most important innovation. Accrual accounting's impact on 'ex ante' budgeting; funding, pricing and investment may be much more important than on 'ex post' financial reporting and accountability
This study examines the usefulness of accrual accounting information for internal decision-making co...
The Italian public sector has been traditionally characterised by a cash-based and compliance-orient...
The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
Abstract International organisations push for accrual accounting in the public sector. Accrual budge...
Departmental and central government accountability to the UK Parliament was based principally on cas...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting th...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
While acknowledging the impact other change agents have on governmental accounting change, this stud...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
<p>This research is intended to supplement comparative national studies, which represent a challenge...
This study examines the usefulness of accrual accounting information for internal decision-making co...
The Italian public sector has been traditionally characterised by a cash-based and compliance-orient...
The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
Abstract International organisations push for accrual accounting in the public sector. Accrual budge...
Departmental and central government accountability to the UK Parliament was based principally on cas...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting th...
The introduction of accrual based accounting in the public sectors of many jurisdictions throughout ...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
While acknowledging the impact other change agents have on governmental accounting change, this stud...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
<p>This research is intended to supplement comparative national studies, which represent a challenge...
This study examines the usefulness of accrual accounting information for internal decision-making co...
The Italian public sector has been traditionally characterised by a cash-based and compliance-orient...
The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS...