Barton, Allan D2009-09-172010-12-202009-09-172010-12-20Agenda 12.3 (2005): 211-2261322-18331447-4735http://hdl.handle.net/10440/870http://digitalcollections.anu.edu.au/handle/10440/870The adoption of accrual accounting and budgeting systems has been central to the program of Commonwealth Public Sector reforms over the past 20 years. The reforms are explained in publications such as Department of Finance (DOF, 1994a,b), National Commission of Audit (1996); Guthrie and Parker (1998); and Wanna, Kelly and Forster (2000). They were heralded with much praise and promise for improvements in the efficiency of resource management and effectiveness in policy delivery, and in enhanced transparency of information and accountability to Parliament and the public. However, while major improvements have been made in these matters, significant concerns remain about the new systems and they have created many problems.16 pageshttp://epress.anu.edu.au/faqs/faqs_copyright.html#1 "Authors are not permitted to publish works published by ANU E Press on any other web site except their personal sites or sites associated with their institutions, as long as these are non-commercial sites. Authors are permitted to post the title and abstract of their book on any relevant web site as well as posting links on any site that direct readers to ANU E Press site." - from publisher web site (as at 19/02/10)2009-09-172015-12-11