Public‐Sector Accounting: A Common Reporting Framework?

Susan Newberry

49 citations0/0 files storedAustralian Accounting Review

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Accounting Theory and Financial Reporting Accounting and Organizational Management Economic Growth and Fiscal Policies

Abstract

Those debating the issue of public‐sector accounting typically fall into two camps: one camp argues that there should be no distinction between the public sector and the business sector; the other argues that some business‐sector practices are inappropriate for the public sector. This paper identifies an important omission in each of these arguments and calls on each camp to clarify its position.

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References

1992Elements of a Theoretical Framework for Public Sector Accounting 1995T he F inancial V alue O f C ultural , H eritage A nd S cientific C ollections : A n A ccounting F iction 1999Public and Private Sector Accounting ‐ The Non‐identical Twins 1998The framework of financial accounting concepts and standards 1997Financial Reporting of Cultural, Heritage, Scientific and Community Collections 1999Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets 1999The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards 1992ACCOUNTING IN THE CONTEXT OF PUBLIC SECTOR MANAGEMENT REFORM

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2006A bridge too far: a common conceptual framework for commercial and public benefit entities 2012Should all capital goods of governments be recognised as assets in financial accounting?2007Politics of Financial Reporting and the Consequences for the Public Sector 2011Implementing IFRS in Local Government: Institutional Isomorphism as NPM Goes Mad?2003`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector

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