Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments

By J. Mack, C. Ryan. 2006

154 citations recorded by the source corpus.

Subfields: Management Information Systems, Political Science and International Relations, Public Administration

View Paper: https://www.semanticscholar.org/paper/caaaae59b687aab8c6be626a06112a664ed2954c

How researchers see this paper

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

In Management Information Systems

1. Vicente Pina
2. Sonia Royo
3. Ana Yetano
4. Lourdes Torres

In Political Science and International Relations

1. P. Van Cauwenberge
2. Francesca Manes‐Rossi
3. C. Vanhee
4. Natalia Aversano
5. J. Christiaens
6. Sagie Meiri
7. E. Vigoda-Gadot

In Public Administration

1. P. Van Cauwenberge
2. Francesca Manes‐Rossi
3. C. Vanhee
4. Natalia Aversano
5. Vicente Pina
6. J. Christiaens
7. Sonia Royo
8. Ana Yetano

Citations in the corpus

• The effect of IPSAS on reforming governmental financial reporting: an international comparison (2015, background): “Many scholars have highlighted how the implementation of accrual-based accounting systems, as an alternative to cash-based or obligation-based systems, would not be necessarily consistent with the main characteristic of public entities (Christiaens and Rommel, 2008; Mack and Ryan, 2006).”
• Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009, background): “As Mack and Ryan (2006) show, the general purpose financial statements (GPFS) in the public sector are used to satisfy financial accountability and public accountability.”
• Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research (2008, unknown): “The debate as to whether generic approaches are relevant and possible and thus how to regulate financial reporting in the public services remains alive and some consideration of both conceptual frameworks and implementation is evident (e.g. Mayston, 1992; Lye et al., 2005; Mack and Ryan, 2006) In th”
• Is E-Government Promoting Convergence Towards More Accountable Local Governments? (2010, background): “Authors such as Kopits and Craig ( 1998 ), Chan ( 2003 ), Mack and Ryan ( 2006 ), Torres, Pina, and Acerete ( 2006 ), and Peters ( 2007 ) consider governmental financial reports as key tools to satisfy public financial accountability and highlight the need to open financial data to the public becaus”