Add to ORKGThe adoption of accrual accounting and budgeting systems has been central to the program of Commonwealth Public Sector reforms over the past 20 years. The reforms are explained in publications such as Department of Finance (DOF, 1994a,b), National Commission of Audit (1996); Guthrie and Parker (1998); and Wanna, Kelly and Forster (2000). They were heralded with much praise and promise for improvements in the efficiency of resource management and effectiveness in policy delivery, and in enhanced transparency of information and accountability to Parliament and the public. However, while major improvements have been made in these matters, significant concerns remain about the new systems and they have created many problems
In this paper, we will look at and discuss the differences and similarities between governmental ent...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...
The adoption of accrual accounting and budgeting systems has been central to the program of Commonw...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
Australian governments have recently moved from cash accounting to accrual accounting. This paper di...
Australia, like many other countries, has experienced significant reforms inpublic sector accounting...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
The government sector in Australia has seen the introduction of accrual accounting principles in rec...
Governments in Australia are in the process of implementing accrual reporting for their departments ...
Accrual accounting has been central to financial management reforms designed to promote greater effi...
In the last two decades of the twentieth century and into the twenty-first century the Australian pu...
Since the early 1990s the Australian Commonwealth public sector has undergone significant financialr...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
Governments in Australia are in the process of implementing accrual reporting for their departments ...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...
The adoption of accrual accounting and budgeting systems has been central to the program of Commonw...
Over the last couple of years, the Commonwealth and the almost all State governments have put their ...
Australian governments have recently moved from cash accounting to accrual accounting. This paper di...
Australia, like many other countries, has experienced significant reforms inpublic sector accounting...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
The government sector in Australia has seen the introduction of accrual accounting principles in rec...
Governments in Australia are in the process of implementing accrual reporting for their departments ...
Accrual accounting has been central to financial management reforms designed to promote greater effi...
In the last two decades of the twentieth century and into the twenty-first century the Australian pu...
Since the early 1990s the Australian Commonwealth public sector has undergone significant financialr...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
Governments in Australia are in the process of implementing accrual reporting for their departments ...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In the public financial management cycle, accounting follows budgeting and precedes auditing to prod...