IDEAS home Printed from https://ideas.repec.org/a/acb/agenda/v12y2005i3p211-226.html
   My bibliography  Save this article

Issues in Accrual Accounting and Budgeting by Government

Author

Listed:
  • Allan Barton

Abstract

No abstract is available for this item.

Suggested Citation

  • Allan Barton, 2005. "Issues in Accrual Accounting and Budgeting by Government," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 12(3), pages 211-226.
    • Handle: RePEc:acb:agenda:v:12:y:2005:i:3:p:211-226
    as

    Download full text from publisher

    File URL: http://press-files.anu.edu.au/downloads/press/p85761/pdf/12-3-A-2.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. WARREN McGREGOR, 1999. "The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards," Australian Accounting Review, CPA Australia, vol. 9(17), pages 3-8, March.
    2. Don Challen & Craig Jeffery, 2003. "Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles," Australian Accounting Review, CPA Australia, vol. 13(30), pages 48-53, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Korthals Altes, Willem K., 2024. "Valuing public land in land policy: The role of accountancy regulations," Land Use Policy, Elsevier, vol. 144(C).
    2. Javed Miraj & Zhuquan Wang, 2021. "Factors Influencing the Implementation of International Public Sector Accounting Standards in Pakistan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(9), pages 1-15, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    2. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    3. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    4. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    5. Susan Newberry, 2001. "Public-Sector Accounting: A Common Reporting Framework?," Australian Accounting Review, CPA Australia, vol. 11(23), pages 2-7, March.
    6. Sheila Ellwood & Sue Newbury, 2006. "A bridge too far: a common conceptual framework for commercial and public benefit entities," Accounting and Business Research, Taylor & Francis Journals, vol. 36(1), pages 19-32.
    7. Guido Modugno & Ferdinando Di Carlo & Manuela Lucchese & Tommaso Agasisti, 2021. "Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-20, July.
    8. Malcolm Abbott & Angela Tan†Kantor, 2018. "Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation," Australian Accounting Review, CPA Australia, vol. 28(2), pages 266-278, June.
    9. Susan Newberry, 2004. "Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants," Australian Accounting Review, CPA Australia, vol. 14(33), pages 11-21, July.
    10. Allan Barton, 2010. "Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector," Australian Accounting Review, CPA Australia, vol. 20(4), pages 403-406, December.
    11. Sheila Ellwood, 2003. "Bridging the GAAP across the UK public sector," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 105-121.
    12. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.
    13. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    14. Yeny Andriani & Ralph Kober & Juliana Ng, 2010. "Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions," Australian Accounting Review, CPA Australia, vol. 20(2), pages 144-153, June.
    15. Ram Karan, 2003. "Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability," Australian Accounting Review, CPA Australia, vol. 13(31), pages 15-25, November.
    16. Allan D. Barton, 2002. "Public-Sector Accounting:A Common Reporting Framework? A Rejoinder," Australian Accounting Review, CPA Australia, vol. 12(28), pages 41-49, November.
    17. Ralph Kober & Janet Lee & Juliana Ng, 2013. "GAAP, GFS and AASB 1049: perceptions of public sector stakeholders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(2), pages 471-496, June.
    18. Don Challen & Craig Jeffery, 2005. "Definition of the Reporting Entity," Australian Accounting Review, CPA Australia, vol. 15(35), pages 71-78, March.
    19. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.
    20. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:acb:agenda:v:12:y:2005:i:3:p:211-226. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/feanuau.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.