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Infrastructure assets disclosure in Australian public sector annual reports

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  • Janet Lee
  • Gregory Fisher

Abstract

Recent Australian public sector reforms have raised concerns about the disclosure of infrastructure asset information as a basis for improved accountability. This paper examines whether specific infrastructure asset information identified in relevant literature is disclosed in practice. A cross-sectional, content analysis of 1999 annual report disclosures made by 73 Australian public sector entities operating in economic infrastructure industries revealed a low level of, and considerable diversity in, disclosures, particularly relating to the physical condition of infrastructure assets, their maintenance and performance measurement. Such disclosure was found to be driven by government reporting guidelines rather than the use of corporate form.

Suggested Citation

  • Janet Lee & Gregory Fisher, 2004. "Infrastructure assets disclosure in Australian public sector annual reports," Accounting Forum, Taylor & Francis Journals, vol. 28(4), pages 349-367, December.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:4:p:349-367
    DOI: 10.1016/j.accfor.2004.08.002
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    Cited by:

    1. Makoto Kuroki, 2022. "Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment," Australian Accounting Review, CPA Australia, vol. 32(2), pages 201-213, June.
    2. Malaquias, Rodrigo Fernandes & Zambra, Pablo, 2018. "Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry," Research in International Business and Finance, Elsevier, vol. 45(C), pages 158-167.

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