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Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?

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  • R. G. Walker

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  • R. G. Walker, 2002. "Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators?," Australian Accounting Review, CPA Australia, vol. 12(26), pages 43-54, March.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:26:p:43-54
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2002.tb00194.x
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    References listed on IDEAS

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    1. R. G. Walker, 2001. "Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis," Australian Accounting Review, CPA Australia, vol. 11(25), pages 4-16, November.
    2. Tyrone Carlin & James Guthrie, 2001. "The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria," Australian Accounting Review, CPA Australia, vol. 11(25), pages 17-26, November.
    3. Hansen, Es, 1977. "Municipal Finances In Perspective - Look At Interjurisdictional Spending And Revenue Patterns," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 156-208.
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    Cited by:

    1. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
    2. Thierry Kirat & Frédéric Marty, 2009. "Système d'information comptable de l’Etat et contrôle de l'exécution des contrats publics," Documents de Travail de l'OFCE 2009-10, Observatoire Francais des Conjonctures Economiques (OFCE).
    3. 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.
    4. Janet Mack & Christine Ryan, 2006. "Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 592-612, July.
    5. Janet Lee, 2006. "Performance Reporting by Australian Government Trading Enterprises: an Empirical Study 1998–2002," Australian Accounting Review, CPA Australia, vol. 16(39), pages 34-48, July.
    6. Lydia Kilcullen & Phil Hancock & H. Y. Izan, 2007. "User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison," Australian Accounting Review, CPA Australia, vol. 17(41), pages 26-37, March.
    7. R. G. Walker, 2003. "Objectives of Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 39(3), pages 340-355, October.

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