IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v28y2008i4p247-254.html
   My bibliography  Save this article

A Conceptual Framework for Accounting for Public-Benefit Entities

Author

Listed:
  • Richard Laughlin

Abstract

There is a renewed impetus in the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB) to develop a conceptual framework for financial reporting for both private sector and public-benefit entities. This article takes stock of some of the key issues related to this endeavour with particular emphasis on what the objectives should be and whether it is possible to have one conceptual framework for all entities.

Suggested Citation

  • Richard Laughlin, 2008. "A Conceptual Framework for Accounting for Public-Benefit Entities," Public Money & Management, Taylor & Francis Journals, vol. 28(4), pages 247-254, August.
    • Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:247-254
    DOI: 10.1111/j.1467-9302.2008.00651.x
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00651.x
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1111/j.1467-9302.2008.00651.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    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. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
    2. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    3. Hyndman, Noel & McConville, Danielle, 2018. "Trust and accountability in UK charities: Exploring the virtuous circle," The British Accounting Review, Elsevier, vol. 50(2), pages 227-237.
    4. Marco Tieghi & Luca Baccolini & Carlotta del Sordo, 2022. "Il rendiconto gestionale per gli Enti del Terzo Settore: riflessioni e proposte," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 141-163.
    5. Sofia Yasmin & Roszaini Haniffa & Mohammad Hudaib, 2014. "Communicated Accountability by Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 122(1), pages 103-123, June.
    6. Sheila Ellwood & Susan Newberry, 2016. "New development: The conceptual underpinnings of international public sector accounting," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 231-234, April.

    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. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    2. Ana Alvarenga & Florinda Matos & Radu Godina & João C. O. Matias, 2020. "Digital Transformation and Knowledge Management in the Public Sector," Sustainability, MDPI, vol. 12(14), pages 1-24, July.
    3. Conaty, Frank & Robbins, Geraldine, 2021. "A stakeholder salience perspective on performance and management control systems in non-profit organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    4. Pierluigi Catalfo, 2014. "Measuring and visualizing Local Authorities Relational Capital for internal control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 23-43.
    5. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    6. Aziza Laguecir & Anja Kern & Cécile Kharoubi, 2020. "Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing," Post-Print hal-03134361, HAL.
    7. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    8. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    9. Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    10. Melina M. Manochin & Lisa Jack & Claire Howell, 2008. "The Boundaries of Reporting Sustainable Development in Social Housing," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 345-352, December.
    11. Broadbent, Jane, 2011. "Discourses of control, managing the boundaries," The British Accounting Review, Elsevier, vol. 43(4), pages 264-277.
    12. Stuart Cooper & Graham Pearce, 2011. "Climate change performance measurement, control and accountability in English local authority areas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1097-1118, October.
    13. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    14. Sylvie Rascol-Boutard & Ariel Eggrikx & Pascale Amans, 2018. "L'impasse des comptabilités publique et privée: rendre visible les "biens communs"," Post-Print hal-02289782, HAL.
    15. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.
    16. Macinati, Manuela S. & Rizzo, Marco G., 2014. "Budget goal commitment, clinical managers’ use of budget information and performance," Health Policy, Elsevier, vol. 117(2), pages 228-238.
    17. Goddard, Andrew, 2010. "Contemporary public sector accounting research – An international comparison of journal papers," The British Accounting Review, Elsevier, vol. 42(2), pages 75-87.
    18. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    19. Ebrahim Farhan Mubarak Busenan, 2023. "The Relationship between Human Capital and Public Services Performance: The Role of Islamic Work Ethics as a Mediating Variable A Case Study of Public Sector Organizations of Bahrain," Technium Social Sciences Journal, Technium Science, vol. 45(1), pages 481-488, July.
    20. Anup Chowdhury & Nikhil Chandra Shil, 2016. "Innovation in Public Sector Management Control Systems in the Context of New Public Management: A Case of an Australian Public Sector Organization," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 12(4), pages 99-125.

    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:taf:pubmmg:v:28:y:2008:i:4:p:247-254. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    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.