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Mind Your Accruals: Perceived Usefulness of Financial Information in the Australian Public Sector under Different Accounting Systems

Kober, Ralph; Lee, Janet; Ng, Juliana


Australia, like many other countries, has experienced significant reforms inpublic sector accounting and reporting over the last two decades. Central tothese reforms has been the adoption of accrual accounting. However, eventhough a considerable passage of time has lapsed since the adoption of accrualaccounting, the debate on its usefulness for the public sector still flourishes(e.g., Pallot, 1998 and 2001; Ellwood, 2003; Keuning and van Tongeren, 2004;Torres, 2004; van der Hoek, 2005; and FEE,...[Show more]

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
Source: Financial Accountability and Management
DOI: 10.1111/j.1468-0408.2010.00502.x


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