Use of CCA in the public sector: lessons from Australia's experience with public utilities

Article Abstract:

The experiences of three public utilities in Australia which implemented current cost accounting is reviewed. Use of accrual accounting by government agencies changed how such accounting methods are applied in public trading organizations, including utilities.

Electric, Gas & Water Utilities, Utilities, ELECTRIC, GAS, AND SANITARY SERVICES, Research, Usage, Energy industries, Energy industry, Public utilities, Assets (Accounting), Cost accounting

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Infrastructure reporting: attitudes of preparers and potential users

Article Abstract:

A legislation released in 1993 requires some Australian governments to provide reports of physical condition of infrastructure and its restoration cost. A study is conducted to examine the extent to which information from these reports has been communicated with local councils. This study also investigates the involvement of accounting and engineering staff in the preparation of these reports.

Analysis, Infrastructure (Economics), Reports, Accounting standards

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Reporting on the state of infrastructure by local government

Article Abstract:

Local governments in New South Wales, Australia, are required to report on the physical condition of infrastructure, along with estimates of the investment required to ensure that this infrastructure reaches a satisfactory condition and the annual costs of keeping infrastructure at that standard. An investigation of how this information was reported for 1995 to 1996 indicates that the new reporting regime produced information of varying quality. However, a lot of this information will probably be very relevant to judgments made by stakeholders.

Accounting Methods, Local government

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