The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt?
In December 1993, the AARF issued Australian Accounting Standard AAS 29, Financial Reporting on Government Departments. The Standard requires all Australian government departments (GD5) to adopt comprehensive accrual financial reporting no later than 30 December 1996. Given the magnitude and potenti...
| Publicado en: | Abacus Vol. 33; no. 1; pp. 115 - 133 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Mar1997
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=9708203633&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 9708203633 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Mar1997 vid: 33 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 9708203633 10.1111/1467-6281.00006 ppf: 115 ppct: 18 formats: fmt: @attributes: type: P size: 132KB tig: atl: The Relevance of AAS 29 to the Australian Public Sector: A Cause for Doubt? aug: au: Jones, Stewart Puglisi, Nina affil: Department of Accounting and Finance, Monash University Ferrier and Hodgson, Chartered Accountants, Melbourne su: Auditing of government business enterprises Business enterprises Accounting standards Public sector Accounting Financial statements Decision making Australia sug: subj: Australia Auditing of government business enterprises Business enterprises Accounting standards Public sector Accounting Financial statements Decision making keyword: Accrual accounting Governmental accounting Surveys ab: In December 1993, the AARF issued Australian Accounting Standard AAS 29, Financial Reporting on Government Departments. The Standard requires all Australian government departments (GD5) to adopt comprehensive accrual financial reporting no later than 30 December 1996. Given the magnitude and potential financial cost of these reforms, the claimed benefits of AAS 29 justify empirical investigation and scrutiny The purpose of the present study was to test underlying rationales of AAS 29 by reference to ratings and opinions of 172 federal and state GDs in Australia. The key rationale of AAS 29 is that accrual-based financial reports will be relevant to the economic decision making of GDs and their external users. While the empirical results presented in this paper are confined to the internal viewpoints of senior GD officials and representatives, they cast into doubt the relevance of AAS 29 in the Australian public sector. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1997 holdings: @attributes: islocal: N |
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