The questionable economics of governmental accounting

Article Abstract:

The Australian approach to financial reporting by government departments and agencies, in which accrual accounting is used for all governmental reporting entities, irrespective of the forms of goods and services provided, cannot provide financial information consistent with the economic goal of the reporting exercise. Specifically, the valuation exercise cannot apply objectively economic concepts into accounting standards. It is clear that the neo-classical framework is not suitable for governmental accounting.

Accounting and auditing, Administrative agencies, Government agencies

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APIRA 98 in Osaka: Reflections through accounting history

Article Abstract:

Hopwood and Miller challenged traditional views of accounting as a technical practice in 1994, and Hopwood argued that accounting has some influence on human actions in both organizations and in society. Okano (1994, 1995) asserted the necessity to emphasize both visibility and invisibility in accounting. The theory of complexity was another potentially significant area of interdisciplinary research introduced at the Osaka Conference.

History

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The mobilization of accounting in preening for privatization

Article Abstract:

The significance of using accounting, during privatization of Canadian national railways, is examined.

Canada, Organizational history, Railroads, Rail Transportation, Analysis, Usage, Company restructuring/company reorganization, Reorganization and restructuring, Company organization

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