Public sector accountability and commercial-in-confidence outsourcing contracts
Article Abstract:
A study on Australian public sector is presented to highlight the importance of accountability in the sector. The study also indicates how outsourcing of activities of public sector on a commercial-in-confidence basis reduces the accountability in the sector, and eventually leads to inefficiency.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2006
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Accounting for public heritage facilities - assets or liabilities of the government?
Article Abstract:
Research is presented into the accounting treatment of public heritage facilities according to Australian accounting standards. The focus is on the irrelevance of commercial valuations of public goods.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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Going where no accounting historian has gone before: a counterfactual history of the early institutionalization of modern public accountancy
Article Abstract:
A study conducted to analyze the effectiveness of counterfactual historical tool to understand the consequences of historical decisions of public sector accounting is presented.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2006
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