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Public Sector Financial Reporting Issues: Perspectives from Users and Preparers

Kober, Ralph; Lee, Janet; Ng, Juliana


Purpose: The past two decades have witnessed a raft of reforms introduced at all levels of Government within Australia. However, to date there has been no comprehensive analysis of the perceptions of users and preparers of public sector financial information on: (i) the appropriateness of selected conceptual framework issues; (ii) the relative usefulness of GAAP accrual-based, GFS accrual-based, and cash-based financial information for various decision specific situations; (iii) the extent to...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Conference paper
Source: Proceedings of the 5th Asia Pacific Interdisciplinary Research in Accounting Conference
Access Rights: Open Access


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