Accounting for Government Activities in Australia: The State of the Budgets

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Sheehan, Peter (2005) Accounting for Government Activities in Australia: The State of the Budgets. Australian Accounting Review, 15 (35). pp. 62-70. ISSN 1035-6908


More considered answers are needed in Australia to key questions about accounting for and managing the role of government. The need for such answers is highlighted by the move to negative net debt and by the underlying fragility of the economy, as well as by the financial cost of election commitments. After a discussion of relevant theoretical and empirical issues, a fiscal strategy for Australia is proposed, as a way of rebuilding the nation's diminished physical, knowledge and social capital in a framework consistent with the most rigorous demands of financial management.

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Item type Article
DOI 10.1111/j.1835-2561.2005.tb00253.x
Official URL
Subjects Historical > Faculty/School/Research Centre/Department > Centre for Strategic Economic Studies (CSES)
Historical > FOR Classification > 1401 Economic Theory
Keywords ResPubID9687; government financial management, nation's diminished physical rebuilding, knowledge rebuilding, social capital rebuilding
Citations in Scopus 4 - View on Scopus
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