A Conceptual Framework for Accounting for Public-Benefit Entities

Richard C. Laughlin

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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.

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References

1985Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts 1987Accountabilities: Five Public Services 2008Public sector to public services: 20 years of “contextual” accounting research 1985Issues in Public Sector Accounting 2007Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1 1966Accounting and Analytical Methods 1983ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE

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2017Trust and accountability in UK charities: Exploring the virtuous circle 2021A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting 2019The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks 2016New development: The conceptual underpinnings of international public sector accounting 2012Critical reflections on Laughlin's middle range research approach: Language not mysterious?

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