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Professional Accounting Standards and the Public Sector - a Mismatch

Barton, Allan


Professional accounting standards have been applied to the public sector in Australia as part of the process of adopting accrual accounting. However, the reason given for their application to the public sector is questionable. The modes of operation of governments and of the business sector are very different, and accounting standards must be tailored to suit the specific information needs of each sector for the accounting systems to provide relevant information. The four Accounting Concepts...[Show more]

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Abacus
DOI: 10.1111/j.1467-6281.2005.00173.x


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