2006
DOI: 10.1108/09513570610679146
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Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments

Abstract: PurposeThe purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.Design/methodology/approachThis research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.FindingsThe findings of this paper indicate that general‐purpose financial rep… Show more

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Cited by 123 publications
(128 citation statements)
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“…674-677;Catturi 2003). 8 Generally speaking, the people to whom public-sector reporting is addressed are not interested in weighing different ways of allocating their resources; rather, they feel a need to judge the performance of managers who are responsible for productive operations that cannot be abandoned (Lennard 2007;Australian Accounting Standards Board et al 2006;Mack & Ryan 2006). Consistently, the IPSASB (2010), in its proposal for a conceptual-framework, placed decidedly more emphasis on the evaluation of directors (stewardship) than did FASB and IASB in their framework for the private sector.…”
Section: Soe and The Reasons For Public Style Accountabilitymentioning
confidence: 99%
“…674-677;Catturi 2003). 8 Generally speaking, the people to whom public-sector reporting is addressed are not interested in weighing different ways of allocating their resources; rather, they feel a need to judge the performance of managers who are responsible for productive operations that cannot be abandoned (Lennard 2007;Australian Accounting Standards Board et al 2006;Mack & Ryan 2006). Consistently, the IPSASB (2010), in its proposal for a conceptual-framework, placed decidedly more emphasis on the evaluation of directors (stewardship) than did FASB and IASB in their framework for the private sector.…”
Section: Soe and The Reasons For Public Style Accountabilitymentioning
confidence: 99%
“…Even though, a plethora of literature (Davidson, 1977;Jones et al, 1985;Coy et al, 1997;Steccolini, 2004;Walker et al, 2004;Mack and Ryan, 2006;Aversano and Christiaens, 2014) has affi rmed that internal users (internal-management and elected offi cials) are undeniably the most important users of governmental FR information. To the author best knowledge only one study has investigated FR user-needs of HA.…”
Section: Introductionmentioning
confidence: 99%
“…We argue that an accountability approach (e.g. Ijiri 1975Ijiri , 1983 would much better serve the objectives and needs of public sector accounting (Pallot, 1992;Mack and Ryan, 2006). This will be an important theme as we proceed to analyse the approach of consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA).…”
Section: Theoretical Frameworkmentioning
confidence: 99%
“…A resident in a municipality is not only an 'owner' but also a 'customer' (Grönlund, Tagesson and Öhman, 2005). Besides residents and voters, there are other principals such as central government, creditors/investors (GASB, 1999), sister organizations such as other municipalities (Coy et al, 1997;Mack and Ryan, 2006) and internal users such as officials and politicians (Mack and Ryan, 2006).…”
Section: Theoretical Frameworkmentioning
confidence: 99%
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