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The introduction of accrual reporting policy in the Australian public sector
16 references·16 citing·36 second hopsampled
The introduction of accrual reporting policy in the Australian public sector (1998)The introduction of accrual reporting pol…The Roles of Accounting in Organizations and Society (2005)The Roles of Accounting in Or…Public Policy: A Critical Approach (1996)Public Policy: A Critical App…Genealogies of calculation (1993)Genealogies of calculationAccountability and Accountable Management in the UK Public Sector (1993)Accountability and Accountabl…Public sector management in Australia (1992)Public sector management in A…Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research (1992)Changes in the Public Sector:…ACCOUNTING IN THE CONTEXT OF PUBLIC SECTOR MANAGEMENT REFORM (1992)ACCOUNTING IN THE CONTEXT OF …Public Sector Accounting and the Challenge of Managerialism (1990)Public Sector Accounting and …The archeology of accounting systems (1987)The archeology of accounting …Group politics and public policy (1986)Group politics and public pol…Policy analysis for the real world (1984)Policy analysis for the real …Agendas, alternatives, and public policies (1984)Agendas, alternatives, and pu…On trying to study accounting in the contexts in which it operates (1983)On trying to study accounting…The roles of accounting in organizations and society (1980)The roles of accounting in or…Still Muddling, Not Yet Through (1979)Still Muddling, Not Yet Throu…Participation in American Politics: The Dynamics of Agenda-Building (1975)Participation in American Pol…The Development of EPSAS: Contributions from the Literature (2019)The Development of EPSAS: Con…Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector (2018)Enabling global accounting ch…Indonesian public sector accounting reforms: dialogic aspirations a step too far? (2015)Indonesian public sector acco…Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years (2012)Accrual accounting by Anglo-A…Stakeholder responses to the National Greenhouse and Energy Reporting Act (2011)Stakeholder responses to the …USING IDEAS TO ADVANCE PROFESSIONS: PUBLIC SECTOR ACCRUAL ACCOUNTING (2010)USING IDEAS TO ADVANCE PROFES…The adoption of accrual accounting in the Indonesian public sector (2010)The adoption of accrual accou…What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting (2007)What We Might Know (But Aren'…Politics of Financial Reporting and the Consequences for the Public Sector (2007)Politics of Financial Reporti…GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES (2007)GOVERNMENTAL ACCOUNTING REFOR…DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA (2007)DEVELOPING WHOLE OF GOVERNMEN…The evolution of accruals‐based Crown (government) financial statements in New Zealand (2005)The evolution of accruals‐bas…Cash to accrual and cash to accrual (2003)Cash to accrual and cash to a…Financial accounting reforms in the Australian public sector (2002)Financial accounting reforms …Accrual accounting in the public sector: the case of the New South Wales government (2002)Accrual accounting in the pub…A negotiated order perspective on public sector accounting and financial control (2001)A negotiated order perspectiv…The contingency theory of management accounting: Achievement and prognosis (1980)Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts (1985)Management control systems and strategy: A critical review (1997)An Empirical Evaluation of Accounting Income Numbers (1968)Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 1984Agendas, alternatives, and public policies9,318 cited
  • 1979Still Muddling, Not Yet Through1,640 cited
  • 1980The roles of accounting in organizations and society1,590 cited
  • 1975Participation in American Politics: The Dynamics of Agenda-Building1,546 cited
  • 1984Policy analysis for the real world1,346 cited
  • 1987The archeology of accounting systems1,266 cited
  • 2005The Roles of Accounting in Organizations and Society1,133 cited
  • 1983On trying to study accounting in the contexts in which it operates1,089 cited
  • 1993Genealogies of calculation506 cited
  • 1992Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research433 cited
  • 1993Accountability and Accountable Management in the UK Public Sector261 cited
  • 1986Group politics and public policy260 cited
  • 1996Public Policy: A Critical Approach195 cited
  • 1992Public sector management in Australia145 cited
  • 1990Public Sector Accounting and the Challenge of Managerialism58 cited
  • 1992ACCOUNTING IN THE CONTEXT OF PUBLIC SECTOR MANAGEMENT REFORM

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54 cited

Cited by

  • 2002Accrual accounting in the public sector: the case of the New South Wales government107 cited
  • 2007GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES92 cited
  • 2007DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA90 cited
  • 2010USING IDEAS TO ADVANCE PROFESSIONS: PUBLIC SECTOR ACCRUAL ACCOUNTING81 cited
  • 2005The evolution of accruals‐based Crown (government) financial statements in New Zealand75 cited
  • 2015Indonesian public sector accounting reforms: dialogic aspirations a step too far?74 cited
  • 2001A negotiated order perspective on public sector accounting and financial control72 cited
  • 2018Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector59 cited
  • 2003Cash to accrual and cash to accrual57 cited
  • 2007What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting54 cited
  • 2002Financial accounting reforms in the Australian public sector50 cited
  • 2019The Development of EPSAS: Contributions from the Literature48 cited
  • 2010The adoption of accrual accounting in the Indonesian public sector48 cited
  • 2007Politics of Financial Reporting and the Consequences for the Public Sector45 cited
  • 2012Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years44 cited
  • 2011Stakeholder responses to the National Greenhouse and Energy Reporting Act44 cited