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Conceptual framework issues: perspectives of Australian public sector stakeholders

Kober, Ralph; Lee, Janet; Ng, Juliana


Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and principles pertinent to a public sector conceptual framework. The empirical evidence reveals varying degrees of consensus to questions relating to the objectives of financial reporting, the boundaries of...[Show more]

CollectionsANU Research Publications
Date published: 2012
Type: Journal article
Source: Accounting and Business Research
DOI: 10.1080/00014788.2012.670383


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