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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| Format: | Article |
| Language: | English |
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University of Wollongong
2010-06-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol4/iss2/5 |