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New development: The conceptual underpinnings of international public sector accounting

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  • Sheila Ellwood
  • Susan Newberry

Abstract

The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:231-234
    DOI: 10.1080/09540962.2016.1140974
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    References listed on IDEAS

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    1. Allan Barton, 2005. "Professional Accounting Standards and the Public Sector—a Mismatch," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 138-158, June.
    2. 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.
    3. Yuri Biondi, 2009. "Should business and non business accounting be different?," Post-Print hal-00403143, HAL.
    4. Sheila Ellwood & Javier Garcia-Lacalle, 2012. "Old wine in new bottles: IFRS adoption in NHS foundation trusts," Public Money & Management, Taylor & Francis Journals, vol. 32(5), pages 335-342, September.
    5. Yuri Biondi, 2012. "Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards," International Journal of Public Administration, Taylor & Francis Journals, vol. 35(9), pages 603-619, July.
    6. Richard Laughlin, 2012. "Debate: Accrual accounting: information for accountability or decision usefulness?," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 45-46, January.
    7. Ian Ball, 2015. "Debate: Would IPSAS help Greece?," Public Money & Management, Taylor & Francis Journals, vol. 35(6), pages 397-398, November.
    8. Whittington, Geoffrey, 2008. "Harmonisation or discord? The critical role of the IASB conceptual framework review," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 495-502.
    9. 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.
    10. Susan Newberry, 2015. "Public sector accounting: shifting concepts of accountability," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 371-376, September.
    11. Arjan Brouwer & Martin Hoogendoorn & Ewout Naarding, 2015. "Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 547-571, August.
    12. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    13. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    14. 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.
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    Cited by:

    1. Noel Hepworth, 2017. "Is implementing the IPSASs an appropriate reform?," Public Money & Management, Taylor & Francis Journals, vol. 37(2), pages 141-148, February.
    2. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & S.G. Kamolov & K.Z. Trapaidze & A.V. Pavlyuk, 2018. "Institutional Methodology of the Formation of the Public Sector Reporting Concept in Accordance with IPSAS," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 154-165.
    3. 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.
    4. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.
    5. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    6. Cristina Silvia NISTOR & Cristina Alexandrina ȘTEFĂNESCU, 2021. "The Link Between Public Management and Accounting from the Point of View of Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 60-72, January.

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