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An Efficient Technical Solution or an Ideologically Contested Approach – the balance sheet for business style accrual accounting in the public sector

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journal contribution
posted on 15.03.2017, 14:16 by Andy Wynne
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.

History

Citation

International Journal of Governmental Financial Management, 2012, XII (1)

Author affiliation

/Organisation/COLLEGE OF SOCIAL SCIENCES, ARTS AND HUMANITIES/School of Management

Version

VoR (Version of Record)

Published in

International Journal of Governmental Financial Management

Publisher

The International Consortium on Governmental Financial Management

issn

2220-4709

Copyright date

2012

Available date

15/03/2017

Publisher version

http://www.icgfm.org/journal/2012/no1/chapter5.pdf

Language

en

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