Accrual Accounting and the Australian Public Sector – A Legitimation Explanation

Accrual Accounting and the Australian Public Sector – A Legitimation Explanation

The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was akey element of the New Public Management (NPM) reform program and an event of historical significance.The aim of this paper is to identify key events in this transition and to analyse them thro...

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Bibliographic Details
Main Author: Nicholas Davis
Format: Article
Language:English
Published: University of Wollongong 2010-06-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Accrual accounting
Public sector
Habermas
Legitimation
Literature
Accounting history
Online Access:http://ro.uow.edu.au/aabfj/vol4/iss2/5

Internet

http://ro.uow.edu.au/aabfj/vol4/iss2/5

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