The introduction of accrual reporting policy in the Australian public sector

Ryan, Christine M. (1998) The introduction of accrual reporting policy in the Australian public sector. Accounting Auditing and Accountability Journal, 11(5), pp. 518-539.

View at publisher


Governments in Australia are in the process of implementing accrual reporting for their departments and governments as a whole. The central issue of this paper is to provide an explanation as to how general purpose financial reporting became a significant issue for governments in Australia. Agenda setting literature provides the framework within which to analyse the specific events and strategies used by public sector accountants to promote accrual technologies. The main finding of the research is that accrual technologies have been promoted by public sector accountants working from within government institutions, and often aligned with the organised accounting profession. Prior to the late 1980s the Auditors-General were the main actors involved, however, more recently, accounting technologies have been promoted by accounting policy units within Treasuries and Departments of Finance. The paper concludes with a call for future research on the implications of such accounting changes for organisational and social functioning.

Impact and interest:

31 citations in Scopus
Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® 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 the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

1,669 since deposited on 09 Oct 2006
90 in the past twelve months

Full-text downloads displays 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.

ID Code: 5187
Item Type: Journal Article
Refereed: Yes
Keywords: Australia, Public Sector Accounting Standards Board, public sector, public sector financial reporting, public sector accounting standards, Departments of Finance, Treasuries
DOI: 10.1108/09513579810239837
ISSN: 0951-3574
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 1998 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 09 Oct 2006 00:00
Last Modified: 05 Jan 2011 13:28

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page