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Measurement Challenges and Consequences in the Australian Public Sector

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  • TYRONE M. CARLIN

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  • 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.
    • Handle: RePEc:bla:ausact:v:10:y:2000:i:21:p:63-72
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2000.tb00064.x
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    References listed on IDEAS

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    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. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    3. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    4. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    5. David Johnstone, 1999. "Public-Sector Outsourcing and Charging in-house Bidders for their use of Capital," Australian Accounting Review, CPA Australia, vol. 9(17), pages 33-41, March.
    6. Frank L. Clarke, 1998. "Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 8-17, March.
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    Cited by:

    1. Jayne Elizabeth Bisman, 2008. "Australian Public-Sector Outsourcing in the ‘Golden Era’: Cost Savings Evidence or Anecdote?," Australian Accounting Review, CPA Australia, vol. 18(2), pages 108-122, June.
    2. Joseph Drew & Brian Dollery, 2015. "Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales," Australian Accounting Review, CPA Australia, vol. 25(1), pages 28-37, March.
    3. Hassan M.A. Elhawary & Brian West, 2015. "All for Nothing? Accounting for Land under Roads by Australian Local Governments," Australian Accounting Review, CPA Australia, vol. 25(1), pages 38-44, March.
    4. Malcolm C. Miller & Janice A. Loftus, 2000. "Measurement Entering the 21st Century: A Clear or Blocked Road Ahead?," Australian Accounting Review, CPA Australia, vol. 10(21), pages 4-18, July.
    5. Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
    6. J. Guthrie & L. Parker & L. M. English, 2003. "A Review of New Public Financial Management Change in Australia," Australian Accounting Review, CPA Australia, vol. 13(30), pages 3-9, July.
    7. 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.

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