Usefulness of Consolidated Government Accounts: A Comparative Study

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

Research output: Contribution to journalJournal articleResearchpeer-review


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.
Original languageEnglish
JournalPublic Money and Management
Issue number3
Pages (from-to)175-185
Number of pages11
Publication statusPublished - Apr 2019

Bibliographical note

Published online: 12. October 2018


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

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