Australian public business enterprises: analysis of changing accounting, auditing and accountability regimes

Article Abstract:

The various national and local governments in Australia are in the process of converting some traditionally-structured statutory-form Public Business Enterprises (PBEs) into government-owned corporations. The norms, concepts and practices of accounting, auditing and accountability of PBEs change as the organizations themselves change from departments, to statutory agencies, to corporations, to private companies. The impact of such developmental change in organizations at the Federal Government level in Australia can include improved performance and control mechanisms as well as undervaluation of the company.

Government business enterprises, Public enterprises

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Harmonization of financial reporting by governments in Canada

Article Abstract:

A general survey of harmonization efforts in financial reporting by governments in Canada is presented. The creation of the Public Sector Accounting and Auditing Committee in 1981 marked the initial efforts of the parliament, governments and the accounting profession. As a standard setting body, it was tasked with studying, evaluating and establishing standards in financial reporting, accounting and auditing practice for the public sector, but this has been criticized in favor of the adoption of a comparable general accounting and auditing practice for both public and private sectors.

Standards, Canada, Laws, regulations and rules, Accounting

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External annual reporting by an Australian university: changing patterns

Article Abstract:

Possible relationships between changes in annual financial and management reporting practices and changes in external and internal factors were investigated. On one hand, a trend towards commercial orientation in financial reporting was noted. On the other hand, very little evidence of external influence was noted but there was significant proof of internal influences.

Research, Universities and colleges, Schools, Financial statements

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