Consolidation accounting issues in the Australian public sector

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Wise, Victoria Jane (2004) Consolidation accounting issues in the Australian public sector. PhD thesis, Victoria University of Technology.


The aim in this study was to examine issues surrounding the cross-sector transfer of a private sector financial reporting practice, known as consolidated financial reporting, to the Australian public sector. The study was conducted using the theoretical frameworks of commandership, accountability and usefulness of financial information. Commander theory was chosen as it is ideally suited to the hierarchical system of control over resources that exists within the public sector; accountability because it is a fundamental requirement where public resources are involved; and usefullness because it is a rational basis for the production of financial information.

Item type Thesis (PhD thesis)
Subjects Historical > Faculty/School/Research Centre/Department > School of Accounting
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Keywords consolidated financial statements, Australia, public finance, accounting
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