Journal ArticleDOI
Accrual accounting in the public sector: the case of the New South Wales government:
TLDR
In this paper, the authors examine the process of accounting technologies in public sector management reforms and accrual based financial reporting has been significant amongst these technologies, and propose a methodology to deal with this issue.Abstract:
Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of cha...read more
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Accounting's past, present and future: the unifying power of history
TL;DR: This article revisited the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme "Accounting history into the twenty-first century" in order to identify and assess the impact of this special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.
Journal ArticleDOI
Consultancy Outputs and the Purification of Accounting Technologies
Mark Christensen,Peter Skærbæk +1 more
TL;DR: In this article, the authors provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector and demonstrate how consultancy companies become hired by change proponents to purify, i.e., how consultants can work to provide faith to accounting systems and to settle controversies with sceptical and resisting groups that threaten to destabilize the innovations.
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The ‘third hand’: Private sector consultants in public sector accounting change
TL;DR: In this article, the authors explored the role of large private sector consulting firms in the promotion and implementation of public sector accrual accounting, and the role and impact of the consulting firms' actions can be better understood by applying concepts of noncoercive isomorphism and the interplay between self-interest and perceived public interest.
Journal ArticleDOI
Tracing the future of reporting in the public sector: introducing integrated popular reporting
Sandra Cohen,Sotirios Karatzimas +1 more
TL;DR: In this paper, the authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics, they propose a creative synthesis suitable for the public sector, which leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones.
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Journal Article
Public Management Reform: A Comparative Analysis
TL;DR: The second edition of Public Management Reform as mentioned in this paper provides an unparalleled synthesis of developments in Australia, Belgium, Canada, Finland, France, Germany, Italy, the Netherlands, New Zealand, Sweden, the UK, the USA, and the European Commission.
Journal ArticleDOI
The “new public management” in the 1980s: Variations on a theme
TL;DR: The authors discusses the rise of New Public Management (NPM) as an alternative to the tradition of public accountability embodied in progressive-era public administration ideas and argues that there was considerable variation in the extent to which different OECD countries adopted NPM over the 1980s.
Journal ArticleDOI
Application of accrual accounting in the Australian public sector - rhetoric or reality?
TL;DR: The authors examines changes in public sector financial management and accountability in four distinct settings, being: accrual financial reporting, accruality management systems, whole of government reporting, and accrually based budgeting.
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