Usefulness of Consolidated Government Accounts: A Comparative Study

Danny S. L. Chow, Raili Pollanen, Rachel Baskerville, Caroline Aggestam Pontoppidan, Ronald Day

Publikation: Bidrag til tidsskriftTidsskriftartikel

Abstrakt

This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.
OriginalsprogEngelsk
TidsskriftPublic Money and Management
Vol/bind39
Udgave nummer3
Sider (fra-til)175-185
Antal sider11
ISSN0954-0962
DOI
StatusUdgivet - apr. 2019

Bibliografisk note

Published online: 12. October 2018

Emneord

  • Accruals accounting
  • Australia
  • Canada
  • Consolidated government accounts
  • New Public Management
  • New Zealand
  • Sweden
  • United Kingdom

Citationsformater