Accrual Accounting and Budgeting Systems Issues in Australian Governments

Allan D. Barton

36 citations0/0 files storedAustralian Accounting Review

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Accounting Theory and Financial Reporting Economic and Fiscal Studies Economic Growth and Fiscal Policies

Abstract

Much confusion has resulted from the adoption of two accrual accounting and budgeting systems by Australian governments — the Government Finance Statistics system and the Australian Accounting Standards system — as each reports vastly different results. Which set of results should be believed and approved by parliament? Further, termination of the former cash accounting system has deprived governments of important information. The systems are examined here, and use of an enhanced GFS system, which incorporates the cash system, is recommended.

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References

1986Economics of the Public Sector 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality 2001Government Finance Statistics Manual 2001 2000Comparing Accountability in the Public and Private Sectors 2005Professional Accounting Standards and the Public Sector—a Mismatch 2005Corporate Collapse. Accounting, Regulatory, and Ethical Failure 1995The bold riders: Behind Australia's corporate collapses 1999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards

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