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

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.
Original languageEnglish
JournalPublic Money and Management
Volume39
Issue number3
Pages (from-to)175-185
Number of pages11
ISSN0954-0962
DOIs
Publication statusPublished - Apr 2019

Bibliographical note

Published online: 12. October 2018

Keywords

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

Cite this

Chow, Danny S. L. ; Pollanen, Raili ; Baskerville, Rachel ; Pontoppidan, Caroline Aggestam ; Day, Ronald. / Usefulness of Consolidated Government Accounts : A Comparative Study. In: Public Money and Management. 2019 ; Vol. 39, No. 3. pp. 175-185.
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Usefulness of Consolidated Government Accounts : A Comparative Study. / Chow, Danny S. L.; Pollanen, Raili; Baskerville, Rachel; Pontoppidan, Caroline Aggestam; Day, Ronald.

In: Public Money and Management, Vol. 39, No. 3, 04.2019, p. 175-185.

Research output: Contribution to journalJournal articleResearchpeer-review

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