Peer-Reviewed Journal Details
Mandatory Fields
Chow D.S.L.;Pollanen R.;Baskerville R.;Aggestam-Pontoppidan C.;Day R.
2019
April
Public Money and Management
Usefulness of consolidated government accounts: A comparative study
Published
0 ()
Optional Fields
Accruals accounting Australia Canada consolidated government accounts New Public Management New Zealand Sweden United Kingdom
39
3
175
185
© 2018, © 2018 Informa UK Limited, trading as Taylor & Francis Group. This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.
0954-0962
10.1080/09540962.2018.1535034
Grant Details