Please use this identifier to cite or link to this item: http://hdl.handle.net/2381/39469
Title: An Efficient Technical Solution or an Ideologically Contested Approach – the balance sheet for business style accrual accounting in the public sector
Authors: Wynne, Andy
First Published: 2012
Publisher: The International Consortium on Governmental Financial Management
Citation: International Journal of Governmental Financial Management, 2012, XII (1)
Abstract: 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.
ISSN: 2220-4709
Links: http://www.icgfm.org/journal/2012/no1/chapter5.pdf
http://hdl.handle.net/2381/39469
Version: Publisher Version
Status: Peer-reviewed
Type: Journal Article
Rights: Copyright © 2012, The International Consortium on Governmental Financial Management. Deposited with reference to the publisher’s open access archiving policy.
Appears in Collections:Published Articles, School of Management

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