Usefulness of Consolidated Government Accounts: A Comparative Study

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

doi:10.1080/09540962.2018.1535034

Usefulness of Consolidated Government Accounts: A Comparative Study

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

Institut for Regnskab

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

Abstract

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.

Originalsprog	Engelsk
Tidsskrift	Public Money and Management
Vol/bind	39
Udgave nummer	3
Sider (fra-til)	175-185
Antal sider	11
ISSN	0954-0962
DOI	https://doi.org/10.1080/09540962.2018.1535034
Status	Udgivet - 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

Adgang til dokumentet

10.1080/09540962.2018.1535034Licens: Ikke-specificeret

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Citationsformater

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KW - Canada

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