Improving performance: accrual accounting points the way ahead

Article Abstract:

The Brisbane, Australia, City Council, the largest local government in Australia, is using accrual accounting to improve performance, competition, commercialization, corporatisation, and contracting out. The implementation of the new policies involved developing a framework for financial management, significant accounting policies, amendments to City law, staff training programs, and new reporting formats. Separate g;roups are investigating issues of non-current assets.

Innovations, Cover Story, Accrual basis accounting

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Reasons for innovation. (new management accounting systems)

Article Abstract:

Innovative management accounting systems were installed in response to a crisis, in response to parent company requests and in response to other new management information system installations. Profitability reductions, information system compatibility and parent company impetus for increased profitability resulted in management accounting system innovations.

Electronic computers, Electronic Computer Manufacturing, Accounting Computer Systems, Installation, Computer industry, Marketing, Accounting, Information management, Computer applications, Management information systems

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When the doctor calls: the quality assurance program

Article Abstract:

The Australian Society of Certified Professional Accountants is undertaking a quality assurance review of its members. While initially reluctant, more than 550 of 1,618 members had completed their review. Results include maintenance of quality standards, improvement of quality control systems, and implementation of the new procedures and processes.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Methods, Quality management, Quality control, Accounting firms, Accounting services

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