Professional Accounting Standards and the Public Sector - A Mismatch

By A. Barton. 2005

146 citations recorded by the source corpus.

Subfields: Political Science and International Relations, Public Administration, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6aaaf82a8794d74a269625afb1f39a348119287e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Political Science and International Relations

1. L. Oulasvirta
2. Michela Arnaboldi
3. Irvine Lapsley
4. J. Mack
5. C. Ryan

In Public Administration

1. L. Oulasvirta
2. Michela Arnaboldi
3. Irvine Lapsley
4. J. Mack
5. C. Ryan

In Strategy and Management

1. L. Oulasvirta
2. Michela Arnaboldi
3. Irvine Lapsley
4. J. Mack
5. C. Ryan

Citations in the corpus

• On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity (2009, background): “The widespread adoption of full accrual accounting across the public sector has resulted in an intense debate, with many critics (Guthrie, 1998; Barton, 2005) of this trend for a closer convergence of the accounting practices of the public and private sectors.”
• The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2014, background): “…as inconsistent with the accountability reporting model relevant in the public sector (Falkman, 1997; Broadbent, 1999; Monsen, 2002; Pallot, 2003; Christiaens, 2004; Barton, 2005; GASB, 2006; Christiaens and van Peteghem, 2007; Luoma et al., 2007; Grossi and Tagesson, 2008; Tagesson, 2009).”
• Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments (2006, background): “What is important is the provision of information that will allow an assessment of the effectiveness of the department in meeting its objectives (Barton, 2005).”