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The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia

Barton, Allan


Accrual accounting has been central to financial management reforms designed to promote greater efficiency, effectiveness and accountability in the Australian public sector. This is the setting for the article; however, the issues covered apply to all nations that have reformed their public sectors over recent years. The results of the reforms have been mixed. While accrual accounting has had some beneficial results for the above purposes, the benefits have been offset by aspects of accounting...[Show more]

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Abacus
DOI: 10.1111/j.1467-6281.2009.00283.x


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