Mind Your Accruals: Perceived Usefulness of Financial Information in the Australian Public Sector Under Different Accounting Systems

By R. Kober, Janet Lee, Juliana Ng. 2010

111 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/89c4055cf53c93d89435bb7ecd309e16679ef41f

How researchers see this paper

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

In Accounting

1. I. Steccolini

In Management Information Systems

1. I. Steccolini
2. Mariannunziata Liguori

In Public Administration

1. Mariafrancesca Sicilia
2. I. Steccolini
3. Mariannunziata Liguori

Citations in the corpus

• Harmonizing public sector accounting in Europe: thinking out of the box (2016, background): “Accrual accounting, rather than cash accounting, has been at the centre of the international standardization process for several reasons: •It is seen as a facilitator of commercial reforms, increasing confidence in contracting out, outsourcing and public– private partnerships (Kober et al., 2010).”
• Some Like it Non-Financial … (2012, background): “, 2010 ; Lee, 2008 ; Ter Bogt and Van Helden, 2000), only a few take into separate account the politicians and managers' views on accounting systems and tools, often adopting a qualitative stance and pointing out that politicians tend to show less interest and to use less performance information (”