The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia
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]
|Collections||ANU Research Publications|
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.