An Efficient Technical Solution or an Ideologically Contested Approach – the balance sheet for business style accrual accounting in the public sector Andy Wynne 2381/39469 https://figshare.le.ac.uk/articles/journal_contribution/An_Efficient_Technical_Solution_or_an_Ideologically_Contested_Approach_the_balance_sheet_for_business_style_accrual_accounting_in_the_public_sector/10230272 This paper briefly outlines why business style accrual accounting is not generally appropriate for the public sector, but that this idea is not a recent development. It then goes on to consider the actual evidence for the costs and benefits of business style accrual accounting in the UK, Australia and New Zealand. It also reviews the significant problems of implementation in the Cayman Islands. The paper concludes that recent events have led to a greater questioning of New Public Management and so the possible value of business style accrual accounting for the public sector. This provides the incentive to develop existing approaches to public sector financial reporting in ways which recognize the distinctive objectives and nature of government in the provision of public goods and services. 2017-03-15 14:16:13 IR content