Beware the reformers: a Machiavellian view of the accounting profession and public sector reform in Australia
Chau, Ching, Cooper, Kathie, & Irvine, Helen J. (2007) Beware the reformers: a Machiavellian view of the accounting profession and public sector reform in Australia. In Asia Pacific Interdisciplinary perspectives on Accounting Conference (APIRA), 8 - 10 July 2007, Auckland, New Zealand. (Unpublished)
During the last two decades of New Public Management (NPM), reformist governments have transformed the principle underlying Australia’s government accountability from compliance to performance evaluation. This change has been instituted in three phases, against a backdrop of uncertainty, complexity, and the diverse interests of pressure groups. A Machiavellian interpretation of reform, focusing on resistance and power, proposes that the development of public sector accounting in Australia has been highly politicized and characterized by power battles between the accounting profession and government departments. This is illustrated by analyzing the process by which a policy for the valuation of public sector assets in Australia was developed. The result is that control over accounting standard setting has been wrested from the accounting profession by the government, using the adoption of international financial reporting standards as a catalyst for change, at the expense of professional and governmental accountability.
Citation countsare sourced monthly fromand citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Conference Paper|
|Additional Information:||The contents of this conference can be freely accessed online via the conference's web page (see hypertext link).|
|Keywords:||Public sector, Accounting standard setting, Valuation of assets, Machiavelli|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2007 (please consult author)|
|Deposited On:||19 Mar 2008|
|Last Modified:||10 Aug 2011 23:42|
Repository Staff Only: item control page