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Financial reporting in the public sector and the demand for information

Article Abstract:

The lack of public demand for the financial reporting of public services does not necessarily imply a lack of utilization potential. A well-conceived conceptual framework that addresses user needs should be extended to cover potention individual informational benefits that could be derived from such reports. Furthermore, relevant information services to the public requires an independent monitoring body to ensure the credibility of the reports.

Author: Mayston, David
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1992
Usage, Disclosure statements (Accounting), Public interest

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masoumeh
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Sep 5, 2009 @ 4:04 am
this article is very useful.
im astudent of accounting and need this article for my paper
can you send me this article.

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Measuring operations: an analysis of US private colleges and universities' financial statements

Article Abstract:

A study analyzing the extent of inclusions and exclusions relating to operations in the financial statements of private colleges and universities in United States is presented.

Author: Fischer, Mary, Gordon, Teresa P., Greenlee, Janet, Keating, Elizabeth K.
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2004
United States, Colleges, Universities, and Professional Schools, Colleges and universities, Reporting & Disclosure, Capital funds & cash flow, Private Colleges, Private universities and colleges

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Modernising government: the calculating self, hybridisation and performance measurement

Article Abstract:

Author: Miller, Peter, Kurunmaki, Liisa
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2006
United Kingdom, Forecasts, trends, outlooks, Services information, Evaluation, Services, Forecasts and trends, Market trend/market analysis, Organizational effectiveness, Administrative agencies, Government agencies

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Subjects list: Analysis, Accounting and auditing, Public finance, Financial statements, Government accounting
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