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Issues in accrual accounting and budgeting by government

Barton, Allan D


The adoption of accrual accounting and budgeting systems has been central to the program of Commonwealth Public Sector reforms over the past 20 years. The reforms are explained in publications such as Department of Finance (DOF, 1994a,b), National Commission of Audit (1996); Guthrie and Parker (1998); and Wanna, Kelly and Forster (2000). They were heralded with much praise and promise for improvements in the efficiency of resource management and effectiveness in policy delivery, and in...[Show more]

CollectionsANU Research Publications
Date published: 2009-09-17T01:58:06Z
Type: Journal article
Source: Agenda: A Journal of Policy Analysis and Reform


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